Tax Court February 1979 casesBlack Indus., Inc. v. CommissionerReid v. Comm'r of Internal Revenue (In re Estate of Reid) Shelby U.S. Distribs., Inc. v. Comm'r of Internal RevenueRodgers P. Johnson Trust v. Comm'r of Internal RevenueShelby U.S. Distributors, Inc., v. CommissionerGray v. CommissionerEstate of Lucas v. CommissionerGray v. Comm'r of Internal Revenue Ross v. Comm'r of Internal Revenue Lucas v. Comm'r of Internal Revenue (In re Estate of Lucas)Gen. Conference of the Free Church of America v. Comm'r of Internal RevenueTamko Asphalt Prods., Inc. of Kansas v. Comm'r of Internal RevenueLa Sala v. Comm'r of Internal Revenue (In re Estate of La Sala) Horwith v. Comm'r of Internal RevenueLake Gerar Dev. Co. v. Comm'r of Internal RevenueRoss v. CommissionerLong v. Comm'r of Internal Revenue Ilfrey v. Comm'r of Internal Revenue (In re Estate of Brock) Toner v. Comm'r of Internal Revenue Reeves v. Comm'r of Internal Revenue Connors, Inc. v. Comm'r of Internal RevenueFegan v. Comm'r of Internal Revenue Plan v. Comm'r of Internal Revenue Reeves v. CommissionerLake Gerar Development Co. v. Commissioner