Tax Court September 1976 casesSpalding v. Comm'r of Internal RevenueThompson v. Comm'r of Internal RevenueBenjamin v. Commissioner of Internal RevenueLouisville & Nashville Railroad Co. v. Comm'r of Internal RevenueShlefstein v. Comm'r of Internal Revenue (In re Estate of Honigman) Prince v. Comm'r of Internal RevenueBenjamin v. Comm'r of Internal Revenue Allied Fid. Corp. v. Comm'r of Internal Revenue