Tax Court August 1978 casesSmith v. Commissioner of Internal RevenueCollins v. Comm'r of Internal RevenueKirk v. Comm'r of Internal Revenue (In re Estate of Kirk) Harrah v. Comm'r of Internal Revenue Estate of Schelberg v. Comm'r of Internal Revenue Pfohl v. Comm'r of Internal Revenue (In re Estate of Pfohl)Hertel v. CommissionerSmith v. Comm'r of Internal Revenue Lorch v. Comm'r of Internal Revenue Bobo v. Comm'r of Internal Revenue Ketter v. Comm'r of Internal Revenue Tufts v. Comm'r of Internal Revenue Kraasch v. Comm'r of Internal RevenueDunn v. Comm'r of Internal Revenue Lorch v. Commissioner of Internal RevenueBrent v. Comm'r of Internal Revenue Wiese v. Comm'r of Internal Revenue Lane-Burslem v. Comm'r of Internal Revenue212 Corp. v. Comm'r of Internal RevenueTufts v. Commissioner of Internal RevenueRidenour v. Commissioner212 Corp. v. Commissioner of Internal RevenueFine v. Comm'r of Internal Revenue Reading v. Commissioner of Internal Revenue