Tax Court September 1979 casesUnited States Trust Co. v. Comm'r of Internal Revenue (In re Estate of Taracido) Leigh v. Comm'r of Internal Revenue Piper v. Comm'r of Internal Revenue (In re Estate of Piper) Brewin v. Comm'r of Internal Revenue Chertkof v. Comm'r of Internal Revenue Wassenaar v. Comm'r of Internal Revenue Desert Palace, Inc. v. Comm'r of Internal RevenueHernandez v. Comm'r of Internal Revenue Caterpillar Tractor Co. v. Comm'r of Internal Revenue White v. Comm'r of Internal Revenue Kamikido v. CommissionerZager v. Comm'r of Internal Revenue Creel v. CommissionerCreel v. Comm'r of Internal RevenueTerzian v. Comm'r of Internal Revenue Estate of Taracido v. CommissionerEpoch Food Serv., Inc. v. Comm'r of Internal RevenueBonner v. Comm'r of Internal Revenue (In re Estate of Sorenson) Middle Atlantic Distribs., Inc. v. Comm'r of Internal RevenueFEDDERS CORPORATION AND SUBSIDIARIES v. CommissionerInvestors Ins. Agency, Inc. v. Comm'r of Internal RevenueBoynton v. CommissionerEstate of McCutchan v. CommissionerBelz Inv. Co. v. Comm'r of Internal RevenueKingsley v. Comm'r of Internal Revenue Simmons v. Comm'r of Internal Revenue