Tax Court January 1972 casesProceedings Disposed of Upon Memorandum Opinions Byers v. Comm'r of Internal Revenue (In re Estate of Byers)Proceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsKirschenmann v. Comm'r of Internal RevenueKirschenmann v. Commissioner of Internal RevenuePrendergast v. Comm'r of Internal Revenue Howell v. Commissioner of Internal RevenueSirbo Holdings, Inc. v. Comm'r of Internal RevenueMaxwell v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsProphit v. Comm'r of Internal Revenue Kentucky Cent. Life Ins. Co. v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsHowell v. Comm'r of Internal RevenueMadden v. Comm'r of Internal RevenueEllis Corp. v. Comm'r of Internal RevenueCarstenson v. Comm'r of Internal Revenue Coors v. Comm'r of Internal Revenue (In re Estate of Lester)