Tax Court December 1981 casesAllen Eiry Trust v. Comm'r of Internal RevenueSuffolk Cnty. Patrolmen's Benevolent Ass'n, Inc. v. Comm'r of Internal RevenueBank of Charles Town v. Comm'r of Internal Revenue (In re Estate of Blackford) Anderson v. Comm'r of Internal RevenueBeard v. Comm'r of Internal Revenue