Tax Court September 1979 casesUnited States Trust Co. v. Comm'r of Internal Revenue (In re Estate of Taracido) Zager v. Comm'r of Internal Revenue Creel v. CommissionerHernandez v. Comm'r of Internal Revenue Piper v. Comm'r of Internal Revenue (In re Estate of Piper) Brewin v. Comm'r of Internal Revenue Terzian v. Comm'r of Internal Revenue Bonner v. Comm'r of Internal Revenue (In re Estate of Sorenson) Caterpillar Tractor Co. v. Comm'r of Internal Revenue Epoch Food Serv., Inc. v. Comm'r of Internal RevenueKamikido v. CommissionerChertkof v. Comm'r of Internal Revenue Wassenaar v. Comm'r of Internal Revenue Desert Palace, Inc. v. Comm'r of Internal RevenueMiddle Atlantic Distribs., Inc. v. Comm'r of Internal RevenueFEDDERS CORPORATION AND SUBSIDIARIES v. CommissionerInvestors Ins. Agency, Inc. v. Comm'r of Internal Revenue