Tax Court September 1973 casesWilt v. Comm'r of Internal RevenueFink v. Comm'r of Internal Revenue Roberts v. Comm'r of Internal RevenueValdes v. Comm'r of Internal Revenue Sanzogno v. Comm'r of Internal Revenue Merchants Refrigerating Co. of California v. Comm'r of Internal RevenueBodzin v. Commissioner of Internal RevenueStillman v. Comm'r of Internal Revenue Jordan v. Comm'r of Internal Revenue