Tax Court February 1981 casesBlank v. Comm'r of Internal Revenue Honodel v. Commissioner of Internal RevenueCarl T. Miller Trust v. Comm'r of Internal RevenueInd. Crop Improvement Ass'n, Inc. v. Comm'r of Internal RevenueMajor v. Comm'r of Internal Revenue Boulez v. Comm'r of Internal Revenue Kaiser Aluminum Chemical Corp. v. CommrStemkowski v. Comm'r of Internal Revenue Major v. Commissioner of Internal RevenueStemkowski v. Commissioner of Internal Revenue