Tax Court December 1977 casesPfohl v. Comm'r of Internal Revenue (In re Estate of Pfohl) Lay v. Comm'r of Internal RevenuePittard v. Comm'r of Internal Revenue (In re Estate of Pittard)Roemer v. Comm'r of Internal Revenue Estate of Gregg v. Comm'r of Internal RevenueC.J. Langenfelder & Son, Inc. v. Comm'r of Internal RevenueHancock Acad. of Savannah, Inc. v. Comm'r of Internal RevenueBoyer v. CommissionerBlack v. Comm'r of Internal Revenue Cont'l Illinois Nat'l Bank & Trust Co. of Chicago v. Comm'r of Internal RevenueLiquors v. Comm'r of Internal Revenue Boyer v. Comm'r of Internal Revenue Schniers v. Comm'r of Internal Revenue Koufman v. Comm'r of Internal Revenue Roemer v. CommissionerHarold Patz Trust v. Comm'r of Internal RevenueFirst Nat'l Bank of Southwestern Michigan v. Comm'r of Internal Revenue (In re Estate of Morse)