Tax Court December 1969 casesLoper Sheet Metal, Inc. v. Comm'r of InternalJohnson v. Commissioner of Internal RevenueGutierrez v. Comm'r of Internal Revenue Roubik v. Comm'r of Internal Revenue First Nat'l Bank of Rock Island v. Comm'r of Internal Revenue (In re Estate of Bruchmann) Dustin v. Comm'r of Internal Revenue Misegades v. Comm'r of Internal Revenue Roubik v. Commissioner of Internal RevenueC.H. Leavell & Co. v. Comm'r of Internal Revenue