Tax Court February 1977 casesCini v. CommissionerAnastasio v. Comm'r of Internal Revenue Miami Nat'l Bank v. Comm'r of Internal RevenuePenner v. Comm'r of Internal Revenue (In re Estate of Penner) Blyler v. Comm'r of Internal Revenue First Sec. Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Orphanos)