Tax Court November 1979 casesMartin v. Comm'r of Internal RevenueLesher v. Comm'r of Internal Revenue Pierce Ditching Co. v. Commr. of Internal RevenueDuncan Indus., Inc. v. Comm'r of Internal Revenue Smith v. Comm'r of Internal Revenue (In re Estate of Smith)Danenberg v. Comm'r of Internal Revenue Marsh v. Comm'r of Internal RevenueMaestre v. Comm'r of Internal Revenue Gegax v. Comm'r of Internal Revenue Pace Oil Co. v. Comm'r of Internal RevenueShapiro v. Comm'r of Internal RevenueGegax v. Commissioner of Internal RevenuePierce Ditching Co. v. Comm'r of Internal Revenue Papson v. Comm'r of Internal Revenue (In re Estate of Papson)Shapiro v. Commissioner of Internal RevenueJackson v. Comm'r of Internal Revenue Morris v. Comm'r of Internal Revenue