Tax Court June 1978 casesBaker v. Comm'r of Internal RevenueTracy v. Comm'r of Internal Revenue Heyman v. Comm'r of Internal RevenueMiller v. Comm'r of Internal Revenue Exch. Nat'l Bank of Tampa v. Comm'r of Internal Revenue (In re Estate of Gordon) Epstein v. Comm'r of Internal Revenue Adams v. Commissioner of Internal RevenueJewett v. Comm'r of Internal Revenue Bostedt v. Comm'r of Internal Revenue Kappel v. Comm'r of Internal Revenue (In re Estate of Kappel) Glen O'Brien Movable Partition Co. v. Comm'r of Internal RevenueMagill v. Comm'r of Internal RevenueWheeler v. Commissioner of Internal Revenue, T.C. Memo 1978-208Magill v. Commissioner of Internal RevenueWarren M. Goodspeed Scholarship Fund v. Comm'r of Internal RevenueAdams v. Comm'r of Internal Revenue McCallister v. Comm'r of Internal RevenueHeyman v. Commissioner of Internal RevenueHaddock v. Comm'r of Internal Revenue