Tax Court February 1972 casesMysse v. Commissioner of Internal Revenue Love v. Comm'r of Internal Revenue (In re Estate of Smith)Paxton v. Comm'r of Internal Revenue Shepard v. Comm'r of Internal Revenue Ennis v. Comm'r of Internal Revenue (In re Estate of Kerdolff)Sykes v. Comm'r of Internal Revenue Dielectric Materials Co. v. Comm'r of Internal Revenue Sykes v. Commissioner of Internal Revenue