Tax Court April 1981 casesRichardson v. Comm'r of Internal Revenue Lyle v. Comm'r of Internal Revenue Samis v. Commissioner of Internal RevenueWesley v. Comm'r of Internal Revenue (In re Estate of Boyd) Maher v. Comm'r of Internal Revenue Richardson v. Commissioner of Internal RevenueBerger v. Comm'r of Internal Revenue Arnwine v. Comm'r of Internal Revenue Wilson v. Comm'r of Internal RevenueColeman v. Comm'r of Internal Revenue Muse v. Comm'r of Internal Revenue Stevenson Co-Ply, Inc. v. Comm'r of Internal RevenueWilson v. Commissioner of Internal RevenueSamis v. Comm'r of Internal Revenue Dodge v. Comm'r of Internal Revenue Greenbergs v. Comm'r of Internal Revenue (In re Estate of Greenberg)C-Lec Plastics, Inc. v. Comm'r of Internal Revenue