Tax Court October 1981 casesBarth Foundation v. Commissioner of Internal RevenueKeller v. Comm'r of Internal Revenue Duggan v. Comm'r of Internal Revenue Paul v. Comm'r of Internal Revenue Long v. Commissioner of Internal RevenueWells v. Comm'r of Internal Revenue Melrose v. Comm'r of Internal Revenue (In re Estate of Helliwell)Druker v. Comm'r of Internal Revenue Howell v. Comm'r of Internal Revenue Martz v. Comm'r of Internal Revenue Johnson v. Comm'r of Internal Revenue Frank v. Comm'r of Internal Revenue Achiro v. Commissioner of Internal RevenueAchiro v. Comm'r of Internal Revenue Proesel v. Comm'r of Internal Revenue Eller v. Commissioner of Internal RevenueBarth Found. v. Comm'r of Internal RevenueRockwell Int'l Corp. v. Comm'r of Internal RevenueBuckley v. CommissionerHowell v. Commissioner of Internal RevenueEller v. Comm'r of Internal Revenue Long v. Comm'r of Internal RevenueJohnson v. Comm'r of Internal Revenue Union Cent. Life Ins. Co. v. Comm'r of Internal Revenue