Tax Court January 1972 casesProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsPrendergast v. Comm'r of Internal Revenue Kirschenmann v. Comm'r of Internal RevenueMaxwell v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsKirschenmann v. Commissioner of Internal RevenueKentucky Cent. Life Ins. Co. v. Comm'r of Internal RevenueProphit v. Comm'r of Internal Revenue Howell v. Commissioner of Internal RevenueSirbo Holdings, Inc. v. Comm'r of Internal RevenueEllis Corp. v. Comm'r of Internal RevenueHowell v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsMadden v. Comm'r of Internal Revenue Byers v. Comm'r of Internal Revenue (In re Estate of Byers) Coors v. Comm'r of Internal Revenue (In re Estate of Lester)Carstenson v. Comm'r of Internal Revenue