Tax Court October 1972 casesCampbell v. Comm'r of Internal Revenue (In re Estate of Campbell) R.J. Nicoll Co. v. Comm'r of Internal RevenueNurseries v. Comm'r of Internal Revenue Penney v. Comm'r of Internal Revenue (In re Estate of Penney) Divine v. Comm'r of Internal Revenue Of Course, Inc. v. Comm'r of Internal RevenueCimarron Trust Estate v. Comm'r of Internal Revenue Nail v. Comm'r of Internal Revenue (In re Estate of Nail) Bogard v. Comm'r of Internal Revenue Morris v. Comm'r of Internal Revenue McKenzie v. Comm'r of Internal RevenueThirup v. Comm'r of Internal Revenue Morris v. Commissioner of Internal RevenueRoberts v. Comm'r of Internal Revenue (In re Estate of Roberts) Smith v. Comm'r of Internal Revenue Glen Raven Mills, Inc. v. Comm'r of Internal RevenueIntervest Enters., Inc. v. Comm'r of Internal RevenueR. J. Nicoll Co. v. Commissioner of Internal Revenue
