Tax Court January 1987 casesProceedings Disposed of Upon Memorandum OpinionsDavis v. Comm'r of Internal RevenueCooper v. Commissioner of Internal RevenueHumana Inc. & Subsidiaries v. Comm'r of Internal RevenueKellogg v. Comm'r of Internal RevenueMelvin v. Comm'r of Internal RevenueWest v. Comm'r of Internal RevenueIn re Estate of JohnsonU.S. Padding Corp. v. Comm'r of Internal RevenueGraves v. Comm'r of Internal RevenueWurster v. Comm'r of Internal Revenue (In re Estate of Gilford )Olumbia Park & Recreation Ass'n, Inc. v. Comm'r of Internal RevenueCooper v. Comm'r of Internal RevenueDividend Indus., Inc. v. Comm'r of Internal RevenueEstate of Johnson v. Commissioner of Internal RevenueMelvin v. Commissioner of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsRickard v. Comm'r of Internal Revenue