Tax Court December 1979 casesCohn v. Comm'r of Internal Revenue Equitable Life Ins. Co. of Iowa v. Comm'r of Internal Revenue Proesel v. Comm'r of Internal Revenue Bush Bros. & Co. v. Comm'r of Internal Revenue Jacobson v. Comm'r of Internal Revenue Cohn v. Commissioner of Internal RevenueThomas P. Byrnes, Inc. v. Comm'r of Internal Revenue