Tax Court September 1977 casesRolin v. Comm'r of Internal Revenue (In re Estate of Rolin)Jobusch v. CommissionerReynolds Metals Co. v. Comm'r of Internal RevenueBoynton v. Comm'r of Internal Revenue Ludwig v. Comm'r of Internal Revenue Suarez v. CommissionerMatson Navigation Co. v. Comm'r of Internal Revenue Iowa-Des Moines Nat'l Bank v. Comm'r of Internal Revenue Jobusch v. Comm'r of Internal Revenue Redwood Empire Sav. & Loan Ass'n v. Comm'r of Internal RevenueForsyth Emergency Servs., P.A. v. Comm'r of Internal RevenueMatson Navigation Co. v. CommissionerSuarez v. Comm'r of Internal RevenueTompkins v. Comm'r of Internal Revenue (In re Estate of Tompkins)Iowa-Des Moines Nat. Bank v. CommissionerSchooler v. Comm'r of Internal RevenueRomy Hammes, Inc. v. Comm'r of Internal RevenueHatfield v. Comm'r of Internal Revenue