Tax Court October 1981 casesBarth Foundation v. Commissioner of Internal RevenueDuggan v. Comm'r of Internal Revenue Keller v. Comm'r of Internal Revenue Johnson v. Comm'r of Internal Revenue Martz v. Comm'r of Internal Revenue Achiro v. Commissioner of Internal RevenueAchiro v. Comm'r of Internal Revenue Howell v. Commissioner of Internal RevenueLong v. Commissioner of Internal RevenueWells v. Comm'r of Internal Revenue Paul v. Comm'r of Internal Revenue Proesel v. Comm'r of Internal Revenue Eller v. Commissioner of Internal RevenueMelrose v. Comm'r of Internal Revenue (In re Estate of Helliwell)Druker v. Comm'r of Internal Revenue Buckley v. CommissionerUnion Cent. Life Ins. Co. v. Comm'r of Internal RevenueJohnson v. Comm'r of Internal Revenue Howell v. Comm'r of Internal Revenue Frank v. Comm'r of Internal Revenue Eller v. Comm'r of Internal Revenue Long v. Comm'r of Internal RevenueBarth Found. v. Comm'r of Internal RevenueRockwell Int'l Corp. v. Comm'r of Internal Revenue