Tax Court January 1972 cases Byers v. Comm'r of Internal Revenue (In re Estate of Byers)Proceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum Opinions Coors v. Comm'r of Internal Revenue (In re Estate of Lester)Carstenson v. Comm'r of Internal Revenue
