Tax Court October 1970 casesWare v. Comm'r of Internal Revenue (In re Estate of Ware) Occidental Petroleum Corp. v. Comm'r of Internal RevenueGerlach v. Comm'r of Internal Revenue Estate of Reynolds v. Commr. of Internal Revenue Brown v. Comm'r of Internal Revenue (In re Estate of Beckwith)Beaver v. Comm'r of Internal RevenueInt'l Artists, Ltd. v. Comm'r of Internal RevenueStraughn v. Comm'r of Internal Revenue (In re Estate of Straughn) McCormick v. Comm'r of Internal Revenue