Tax Court July 1982 casesLucas v. Comm'r of Internal Revenue Fritschle v. Comm'r of Internal Revenue Peterson Mach. Tool, Inc. v. Comm'r of Internal RevenueCWT Farms, Inc. v. Comm'r of Internal RevenueEstate of Grossinger v. CommissionerNicolazzi v. Comm'r of Internal Revenue Keller v. Comm'r of Internal Revenue Brush Wellman, Inc. v. Comm'r of Internal RevenueDoyle v. Comm'r of Internal Revenue CWT Farms, Inc. v. CommissionerBoyer v. Comm'r of Internal Revenue Rechtzigel v. Comm'r of Internal Revenue Peterson Machine Tool v. Commissioner of Internal Revenue Krueger Co. v. Comm'r of Internal Revenue