Tax Court October 1979 casesHolcombe v. Comm'r of Internal Revenue Billman v. Comm'r of Internal Revenue Peilte v. Comm'r of Internal Revenue (In re Estate of Delman)Ernestine M. Carmichael Trust v. Comm'r of Internal RevenueGarland v. Comm'r of Internal Revenue Brown v. Comm'r of Internal Revenue