Tax Court April 1979 casesRocco, Inc. v. Comm'r of Internal RevenueRocco, Inc. v. Commissioner Hoover Co. v. Comm'r of Internal RevenueWolfsen Land & Cattle Co. v. Comm'r of Internal RevenueMilliken v. Comm'r of Internal RevenueMoseley v. Comm'r of Internal Revenue Larchmont Found., Inc. v. Comm'r of Internal RevenueElwood v. Comm'r of Internal RevenueReddock v. Comm'r of Internal Revenue Allen v. Comm'r of Internal RevenueRitchie v. Comm'r of Internal Revenue Dallas Dental Lab, Inc. v. Comm'r of Internal RevenueDoug-Long, Inc. v. Comm'r of Internal RevenueMcGarity v. Comm'r of Internal Revenue (In re Estate of McGarity) Sangers Home for Chronic Patients, Inc. v. Comm'r of Internal RevenueSangers Home for Chronic Patients v. CommissionerYancey v. CommissionerWolitzer v. Comm'r of Internal Revenue (In re Estate of Dimen) Armendaris Corp. v. Comm'r of Internal RevenueYancey v. Comm'r of Internal Revenue