Tax Court December 1981 casesPollock v. Comm'r of Internal Revenue (In re Estate of Pollock) Tallal v. Comm'r of Internal Revenue Beard v. Comm'r of Internal Revenue Beard v. Commissioner of Internal RevenueOhio River Collieries Co. v. Comm'r of Internal Revenue Ketchum v. Comm'r of Internal Revenue Medeiros v. Comm'r of Internal Revenue Bolinger v. Comm'r of Internal Revenue