Tax Court January 1982 casesRothschild v. Commissioner of Internal RevenueHoptowit v. Comm'r of Internal Revenue Hoptowit v. Commissioner of Internal RevenueO'Hara v. Comm'r of Internal Revenue (In re Estate of Smead) Horvath v. Comm'r of Internal Revenue Proceedings Disposed of Upon Memorandum OpinionsPesch v. Comm'r of Internal Revenue Rothschild v. Comm'r of Internal Revenue O'Connor v. Comm'r of Internal RevenueInt'l E22 Class Ass'n v. Comm'r of Internal Revenue O'Connor v. Commissioner of Internal RevenueAbramo v. Commissioner of Internal RevenueAbramo v. Comm'r of Internal Revenue DiRezza v. Comm'r of Internal Revenue (In re Estate of DiRezza) Hamblen v. Comm'r of Internal RevenuePesch v. Commissioner of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsB&M Investors Corp. v. Comm'r of Internal RevenueBowen v. Comm'r of Internal Revenue B M Investors Corp. v. Commr. of Internal Revenue