Tax Court January 1979 casesProceedings Disposed of Upon Memorandum OpinionsWarnack v. Comm'r of Internal Revenue Proceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsWest v. Comm'r of Internal RevenueWarnack v. CommissionerGulfstream Land & Dev. Corp. v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsMorrison v. Comm'r of Internal Revenue Proceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum Opinions