Tax Court August 1980 casesFreeland v. Comm'r of Internal RevenueE. F. Higgins Co. v. CommissionerBBS Assocs., Inc. v. Comm'r of Internal RevenueFed. Land Bank Ass'n of Asheville v. Comm'r of Internal Revenue Fed. Land Bank Assn. of Asheville v. CommrStern v. Comm'r of Internal RevenueAsjes v. Comm'r of Internal Revenue Bregin v. Comm'r of Internal Revenue Brountas v. Comm'r of Internal Revenue Boyter v. Comm'r of Internal Revenue Schoneberger v. Comm'r of Internal Revenue Brountas v. Commissioner