Tax Court June 1977 casesBerger Machigan Prods., Inc. v. Comm'r of Internal RevenueAllstate Sav. & Loan Ass'n v. Comm'r of Internal RevenueLozano, Inc. v. Comm'r of Internal RevenueIrving Trust Co. v. Comm'r of Internal Revenue (In re Estate of Uris) Catterall v. Comm'r of Internal Revenue Buena Vista Farms, Inc. v. Comm'r of Internal RevenueEstate of Henning v. CommissionerBerger Machine Products v. Commr