Tax Court December 1975 casesSmith-Dodd Businessman's Ass'n, Inc. v. Comm'r of Internal RevenueWhiteco Industries, Inc. v. Commr. of Internal RevenueMandler v. Commissioner of Internal RevenueSylvan v. Comm'r of Internal Revenue Scheide v. Comm'r of Internal Revenue Miller v. Comm'r of Internal RevenueMandler v. Comm'r of Internal RevenueBellin v. Commissioner of Internal RevenueYeager v. Comm'r of Internal Revenue (In re Estate of Betty Durham Council) Rusoff v. Comm'r of Internal Revenue Vatter v. Comm'r of Internal Revenue (In re Estate of Vatter)Byrne v. Commissioner of Internal RevenueHerman Bennett Co. v. Comm'r of Internal RevenueWhiteco Indus., Inc. v. Comm'r of Internal RevenueLewis v. Comm'r of Internal Revenue Neubecker v. Comm'r of Internal RevenueHughes v. Comm'r of Internal Revenue Tennessee Carolina Transp., Inc. v. Comm'r of Internal RevenueMontgomery v. Comm'r of Internal Revenue Bryne v. Comm'r of Internal RevenueDurovic v. Comm'r of Internal Revenue Rusoff v. Commissioner of Internal RevenueHotel Equities Corp. v. Comm'r of Internal RevenueBuddy Schoellkopf Prods., Inc. v. Comm'r of Internal RevenueBenjamin v. Comm'r of Internal Revenue Hartman v. Comm'r of Internal Revenue B.C. Cook & Sons, Inc. v. Comm'r of Internal RevenueQuinn v. Comm'r of Internal Revenue