Tax Court January 1973 casesProceedings Disposed of Upon Memorandum OpinionsSimonson v. Comm'r of Internal Revenue (In re Estate of Simonson) Proceedings Disposed of Upon Memorandum OpinionsSchultz v. Commissioner of Internal RevenueEstate of Horvath v. Comm'r of Internal RevenueHarrison v. Comm'r of Internal Revenue Unser v. Comm'r of Internalrevenue