Tax Court September 1977 casesRolin v. Comm'r of Internal Revenue (In re Estate of Rolin)Iowa-Des Moines Nat'l Bank v. Comm'r of Internal Revenue Jobusch v. Comm'r of Internal Revenue Romy Hammes, Inc. v. Comm'r of Internal RevenueIowa-Des Moines Nat. Bank v. CommissionerForsyth Emergency Servs., P.A. v. Comm'r of Internal RevenueMatson Navigation Co. v. CommissionerRedwood Empire Sav. & Loan Ass'n v. Comm'r of Internal RevenueJobusch v. CommissionerReynolds Metals Co. v. Comm'r of Internal RevenueSuarez v. CommissionerMatson Navigation Co. v. Comm'r of Internal Revenue Suarez v. Comm'r of Internal RevenueLudwig v. Comm'r of Internal Revenue Tompkins v. Comm'r of Internal Revenue (In re Estate of Tompkins)Schooler v. Comm'r of Internal RevenueHatfield v. Comm'r of Internal Revenue