Tax Court March 1983 casesRollert Residuary Trust v. Commr. of Internal RevenueCook v. Comm'r of Internal Revenue Hoopengarner v. Comm'r of Internal Revenue Home Sav. v. Comm'r of Internal Revenue Estate of Geiger v. Comm'r of Internal RevenueCook v. Commissioner of Internal RevenueEdward D. Rollert Residuary Trust v. Comm'r of Internal RevenueWing v. Commissioner of Internal RevenueGarcia v. Comm'r of Internal Revenue Fuchs v. Comm'r of Internal Revenue Nat'l-Standard Co. v. Comm'r of Internal Revenue Century Data Sys., Inc. v. Comm'r of Internal RevenueOdend'hal v. Commissioner of Internal RevenueOdend'hal v. Comm'r of Internal Revenue Home Savings Loan v. Commissioner of Internal RevenueLeighton v. CommissionerEstate of Gawne v. Comm'r of Internal Revenue