Tax Court October 1978 casesRuth E. & Ralph Friedman Found., Inc. v. Comm'r of Internal RevenueThompson v. Comm'r of Internal Revenue United States Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of Margrave) C. Blake McDowell, Inc. v. Comm'r of Internal RevenueLong v. Comm'r of Internal Revenue