Tax Court February 1978 casesLansons, Inc. v. Comm'r of Internal RevenueWestroads, Inc. v. Comm'r of Internal RevenueDavis v. Comm'r of Internal Revenue Shore v. Comm'r of Internal Revenue Laurano v. Comm'r of Internal Revenue Estate of Steinman v. Comm'r of Internal RevenueLea, Inc. v. Comm'r of Internal RevenueJewell v. Comm'r of Internal Revenue Estate of Henry v. CommissionerEstate of Guida v. CommissionerBurgo v. Comm'r of Internal Revenue Oakknoll v. Comm'r of Internal RevenuePenn-Dixie Steel Corp. v. Comm'r of Internal RevenueThird Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of Henry) Estate of McWhorter v. CommissionerSennett v. CommissionerLansons, Inc. v. CommissionerPeppiatt v. Comm'r of Internal Revenue Shore v. CommissionerMabry v. Comm'r of Internal Revenue (In re Estate of McWhorter) Sennett v. Comm'r of Internal Revenue Tucker v. Comm'r of Internal Revenue