Tax Court October 1972 casesR.J. Nicoll Co. v. Comm'r of Internal RevenuePrashker v. Comm'r of Internal Revenue Nurseries v. Comm'r of Internal Revenue Penney v. Comm'r of Internal Revenue (In re Estate of Penney) Of Course, Inc. v. Comm'r of Internal RevenueNail v. Comm'r of Internal Revenue (In re Estate of Nail) Thirup v. Comm'r of Internal Revenue Kaplan v. Comm'r of Internal Revenue R. J. Nicoll Co. v. Commissioner of Internal Revenue
