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) Gray v. CommissionerLong v. Comm'r of Internal Revenue C. Blake McDowell, Inc. v. Comm'r of Internal RevenueKoch v. Comm'r of Internal Revenue Tenn. Natural Gas Lines, Inc. v. Comm'r of Internal RevenueGray v. Comm'r of Internal Revenue