Tax Court December 1975 cases Bryne v. Comm'r of Internal RevenueScheide v. Comm'r of Internal Revenue Miller v. Comm'r of Internal RevenueSmith-Dodd Businessman's Ass'n, Inc. v. Comm'r of Internal RevenueWhiteco Industries, Inc. v. Commr. of Internal RevenueHerman Bennett Co. v. Comm'r of Internal RevenueWhiteco Indus., Inc. v. Comm'r of Internal RevenueLewis v. Comm'r of Internal Revenue Byrne v. Commissioner of Internal RevenueB.C. Cook & Sons, Inc. v. Comm'r of Internal RevenueDurovic v. Comm'r of Internal Revenue Quinn v. Comm'r of Internal Revenue Benjamin v. Comm'r of Internal Revenue Hartman v. Comm'r of Internal Revenue