Tax Court June 1984 casesCarolina v. Comm'r of Internal Revenue Winger's Dep't Store, Inc. v. Comm'r of Internal RevenueByers v. Comm'r of Internal Revenue Carolina, Clinchfield & Ohio Railway Co. v. CommissionerFox v. Comm'r of Internal Revenue Benbow v. Comm'r of Internal Revenue Canada v. Commissioner of Internal RevenueBrinley v. Comm'r of Internal Revenue Brinley v. Commissioner of Internal RevenueCanada v. Comm'r of Internal RevenueMacy v. Comm'r of Internal Revenue (In re Estate of Gardner) Bailey v. Comm'r of Internal Revenue (In re Estate of Leach)