Tax Court March 1981 casesFujinon Optical, Inc. v. Comm'r of Internal RevenueArrow Fastener Co. v. Commissioner of Internal RevenueFunaro v. Comm'r of Internal Revenue (In re Estate of Racca) Miller v. Comm'r of Internal Revenue Smith v. Comm'r of Internal RevenueOwens-Illinois, Inc. v. Comm'r of Internal RevenueNewberry v. Comm'r of Internal Revenue
