Tax Court March 1981 casesFunaro v. Comm'r of Internal Revenue (In re Estate of Racca) Arrow Fastener Co. v. Commissioner of Internal RevenueMiller v. Comm'r of Internal Revenue Miller v. Commissioner of Internal Revenue McGahen v. Comm'r of Internal Revenue Spak v. Comm'r of Internal RevenueArrow Fastener Co. v. Comm'r of Internal RevenueOwens-Illinois, Inc. v. Comm'r of Internal RevenueNewberry v. Comm'r of Internal Revenue
