Tax Court February 1977 casesColburn v. CommissionerPenner v. Comm'r of Internal Revenue (In re Estate of Penner) Blyler v. Comm'r of Internal Revenue First Sec. Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Orphanos) Miami Nat'l Bank v. Comm'r of Internal RevenueShawmut Bank of Boston, N.A. v. Comm'r of Internal Revenue (In re Estate of Drake) Cini v. CommissionerAnastasio v. Comm'r of Internal Revenue Bochner v. Comm'r of Internal Revenue McLain v. Comm'r of Internal RevenuePfalzgraf v. Comm'r of Internal RevenueHolt v. Comm'r of Internal Revenue Cini v. Comm'r of Internal Revenue Cooper v. Comm'r of Internal Revenue Randolph Bldg. Corp. v. Comm'r of Internal RevenueUhlenbrock v. Comm'r of Internal Revenue