Tax Court February 1981 casesBell v. Comm'r of Internal Revenue Honodel v. Commissioner of Internal RevenueCarl T. Miller Trust v. Comm'r of Internal RevenueInd. Crop Improvement Ass'n, Inc. v. Comm'r of Internal RevenueSchoger Found. v. Comm'r of Internal RevenueHershey Foods Corp. v. Comm'r of Internal RevenueFay v. Comm'r of Internal Revenue Major v. Comm'r of Internal Revenue Boulez v. Comm'r of Internal Revenue Kaiser Aluminum Chemical Corp. v. CommrBurch v. Comm'r of Internal Revenue Blank v. Comm'r of Internal Revenue Reilly v. Comm'r of Internal Revenue (In re Estate of Reilly) Aluminum v. Comm'r of Internal Revenue Price v. Comm'r of Internal RevenueStemkowski v. Comm'r of Internal Revenue Major v. Commissioner of Internal RevenueJim Burch & Associates, Inc. v. CommissionerToner v. Comm'r of Internal Revenue Jaggard v. Comm'r of Internal RevenueLevy v. Comm'r of Internal Revenue Stemkowski v. Commissioner of Internal RevenueHonodel v. Comm'r of Internal Revenue