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