Tax Court July 1972 cases Mut. Benefit Life Ins. Co. v. Comm'r of Internal RevenueGrabowski v. Commissioner of Internal RevenueVaccaro v. Comm'r of Internal Revenue Young v. Comm'r of Internal Revenue Rich Hill Ins. Agency, Inc. v. Comm'r of Internal RevenueMadison Square Garden Corp. v. Comm'r of Internal RevenueSec. Mortg. Co. v. Comm'r of Internal RevenueEngelhardt v. Comm'r of Internal Revenue Eppler v. Comm'r of Internal RevenueYoung v. Commissioner of Internal RevenueIsaacson v. Comm'r of Internal RevenueIsaacson v. Commissioner of Internal RevenueLan Jen Chu v. Comm'r of Internal RevenueEstes v. Comm'r of Internal Revenue (In re Estate of Miller) Grabowski v. Comm'r of Internal Revenue