Tax Court December 1975 casesScheide v. Comm'r of Internal Revenue Miller v. Comm'r of Internal RevenueMandler v. Comm'r of Internal RevenueBellin v. Commissioner of Internal RevenueNeubecker v. Comm'r of Internal RevenueMontgomery v. Comm'r of Internal Revenue Hughes v. Comm'r of Internal Revenue Tennessee Carolina Transp., Inc. v. Comm'r of Internal RevenueRusoff v. Commissioner of Internal Revenue