Tax Court May 1977 casesEscobar v. Comm'r of Internal Revenue Sydnes v. Commissioner Dreyer v. Comm'r of Internal Revenue (In re Estate of Dreyer)Mason v. Comm'r of Internal Revenue Los Angeles Cent. Animal Hosp., Inc. v. Comm'r of Internal RevenueMcShain v. Comm'r of Internal RevenueSydnes v. Comm'r of Internal Revenue Focht v. Comm'r of Internal RevenueSanta Barbara Club v. CommissionerHawkins v. Comm'r of Internal Revenue (In re Estate of Short)Roth Steel Tube Co. v. Comm'r of Internal RevenueKey Buick Co. v. Comm'r of Internal Revenue Dowd v. Comm'r of Internal Revenue Craft v. Comm'r of Internal Revenue (In re Estate of Craft)