Tax Court January 1975 casesSIMONSON v. COMMISSIONER, INT. REVGordon v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsRosenthal v. Comm'r of Internal Revenue Underwood v. Commissioner of Internal RevenueProceedings Disposed of Upon Memorandum Opinions Best v. Comm'r of Internal Revenue (In re Estate of Heckscher)Proceedings Disposed of Upon Memorandum OpinionsUnderwood v. Comm'r of Internal Revenue Proceedings Disposed of Upon Memorandum OpinionsRosenthal v. Commissioner of Internal RevenueMacDonald v. Comm'r of Internal Revenue (In re Estate of Joslyn) Proceedings Disposed of Upon Memorandum OpinionsGiordano v. Comm'r of Internal Revenue Proceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum Opinions