Tax Court December 1980 casesBraddock Land Co., Inc. v. Commr. of Internal RevenueIsidro Martin-Montis Trust v. Comm'r of Internal RevenueZenco Eng'g Corp. v. Comm'r of Internal RevenueGraham v. Comm'r of Internal RevenueIsidro Martin-Montis Trust v. CommissionerOdend'hal v. Commissioner of Internal RevenueRubinow v. Comm'r of Internal Revenue (In re Estate of Rubinow) Cole v. Comm'r of Internal Revenue (In re Estate of Gillespie) Schottenstein v. Commissioner of Internal RevenueGoldsboro Art League, Inc. v. Comm'r of Internal RevenueBraddock Land Co. v. Comm'r of Internal RevenueCarl v. Comm'r of Internal RevenueBriggs v. Commissioner of Internal Revenue