Tax Court October 1976 casesFed. Land Bank Ass'n v. Commr. of Internal RevenueZimmerman v. Comm'r of Internal RevenueMartinez v. Comm'r of Internal Revenue Foote v. Comm'r of Internal RevenueMid-Continent Supply Co. v. Comm'r of Internal Revenue Koch v. Comm'r of Internal Revenue Old Equity Life Ins. Co. v. Comm'r of Internal Revenue Int'l Air Conditioning Corp. v. Comm'r of Internal RevenueFed. Land Bank Ass'n of Asheville v. Comm'r of Internal Revenue Blake v. Comm'r of Internal Revenue Blake v. Commissioner of Internal RevenueInternational Air Conditioning Corp. v. CommissionerSheppard & Myers, Inc. v. Comm'r of Internal Revenue