Tax Court April 1975 casesFraser v. Comm'r of Internal Revenue Fletcher Plastics, Inc. v. Comm'r of Internal RevenueRichard v. Comm'r of Internal Revenue (In re Estate of Draper) Kalinski v. Comm'r of Internal Revenue Hirshfield v. Comm'r of Internal Revenue Mandels v. Comm'r of Internal Revenue (In re Estate of Mandels) Estate of Mandels v. Commissioner of Internal RevenueEstate of Weiskopf v. Commissioner of Internal RevenueHirshfield v. Commissioner of Internal RevenueBellingham Cold Storage Co. v. Comm'r of Internal Revenue Weiskopf v. Comm'r of Internal Revenue (In re Estate of Weiskopf) Kalinski v. Commissioner of Internal RevenueOwens v. Comm'r of Internal RevenueLinebery v. Comm'r of Internal Revenue