Tax Court December 1970 casesFirst Nat'l Bank of Birmingham v. Comm'r of Internal Revenue (In re Estate of Glass) Jungreis v. Commissioner of Internal RevenueTebon v. Comm'r of Internal Revenue Kern v. Comm'r of Internal Revenue Rafferty v. Comm'r of Internal RevenueOrrisch v. Comm'r of Internal Revenue Latimer v. Comm'r of Internal RevenueMaher v. Comm'r of Internalrevenue Maher v. Commissioner of Internal RevenuePodell v. Comm'r of Internal Revenue Coates Trustee et al., v. Comm'r of Internal RevenueHopkins v. Comm'r of Internal Revenue