Tax Court September 1976 casesSpalding v. Comm'r of Internal RevenueBenjamin v. Commissioner of Internal RevenueLouisville & Nashville Railroad Co. v. Comm'r of Internal RevenueThompson v. Comm'r of Internal RevenueBenjamin v. Comm'r of Internal Revenue Allied Fid. Corp. v. Comm'r of Internal RevenueShlefstein v. Comm'r of Internal Revenue (In re Estate of Honigman) Prince v. Comm'r of Internal RevenueThompson v. Commissioner of Internal Revenue