Tax Court December 1976 casesSolomon v. Commissioner of Internal RevenueHill v. Comm'r of Internal Revenue Atlee v. Comm'r of Internal Revenue Coombs v. Comm'r of Internal Revenue Yerkie v. Commissioner of Internal RevenueWinn v. Comm'r of Internal Revenue Harder Servs., Inc. v. Comm'r of Internal RevenueTempleton v. Comm'r of Internal Revenue Wisconsin Nipple & Fabricating Corp. v. Comm'r of Internal RevenueSolomon v. Comm'r of Internal Revenue