Tax Court December 1980 casesSouthern Pacific Transp. v. Commr. of Internal RevenueWidmer v. Comm'r of Internal Revenue Theo. H. Davies & Co. v. Comm'r of Internal RevenueBraddock Land Co., Inc. v. Commr. of Internal RevenueOdend'hal v. Commissioner of Internal RevenueRubinow v. Comm'r of Internal Revenue (In re Estate of Rubinow) Bay State Gas Co. v. Comm'r of Internal RevenueGraham v. Comm'r of Internal RevenueIsidro Martin-Montis Trust v. CommissionerIsidro Martin-Montis Trust v. Comm'r of Internal RevenueZenco Eng'g Corp. v. Comm'r of Internal RevenuePosen v. Comm'r of Internal Revenue (In re Estate of Posen) Southern Pacific Transp. Co. v. Comm'r of Internal RevenueSchottenstein v. Comm'r of Internal Revenue Gardner v. Comm'r of Internal RevenueRobinson v. Comm'r of Internal Revenue Widmer v. Commissioner of Internal RevenueOdend'Hal v. Comm'r of Internal RevenueCole v. Comm'r of Internal Revenue (In re Estate of Gillespie) Goodwin v. Comm'r of Internal Revenue Bilingual Montessori Sch. of Paris, Inc. v. Comm'r of Internal RevenueCallander v. Comm'r of Internal Revenue 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