Tax Court December 1979 casesBrountas v. Commissioner of Internal RevenueBush Bros. & Co. v. Comm'r of Internal Revenue Jacobson v. Comm'r of Internal Revenue Proesel v. Comm'r of Internal Revenue Cohn v. Comm'r of Internal Revenue Brountas v. Comm'r of Internal Revenue Equitable Life Ins. Co. of Iowa v. Comm'r of Internal Revenue G.C. Serv. Corp. v. Comm'r of Internal RevenueZaentz v. Comm'r of Internal Revenue Insilco Corp. v. Comm'r of Internal RevenueOlick v. Comm'r of Internal Revenue Cohn v. Commissioner of Internal RevenueThomas P. Byrnes, Inc. v. Comm'r of Internal Revenue