Tax Court February 1975 casesSalter v. Comm'r of Internal Revenue (In re Estate of Salter) Cohen v. Commissioner of Internal RevenueResnick v. Comm'r of Internal Revenue Estate of Holdeen v. CommissionerBurck v. Comm'r of Internal Revenue P. Liedtka Trucking, Inc. v. Comm'r of Internal RevenueBaier v. Comm'r of Internal Revenue Herrick v. Comm'r of Internal Revenue Traxler v. Comm'r of Internal Revenue Cohen v. Comm'r of Internal Revenue