Tax Court October 1981 casesBarth Foundation v. Commissioner of Internal RevenueDuggan v. Comm'r of Internal Revenue Keller v. Comm'r of Internal Revenue Paul v. Comm'r of Internal Revenue Johnson v. Comm'r of Internal Revenue Howell v. Comm'r of Internal Revenue Martz v. Comm'r of Internal Revenue Frank 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 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 RevenueUnion Cent. Life Ins. Co. v. Comm'r of Internal RevenueJohnson v. Comm'r of Internal Revenue Eller v. Comm'r of Internal Revenue Long v. Comm'r of Internal Revenue