Tax Court January 1982 casesAbramo v. Comm'r of Internal Revenue O'Connor v. Commissioner of Internal RevenueAbramo v. Commissioner of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsB&M Investors Corp. v. Comm'r of Internal RevenueO'Hara v. Comm'r of Internal Revenue (In re Estate of Smead) Horvath v. Comm'r of Internal Revenue Rothschild v. Commissioner of Internal RevenueBowen v. Comm'r of Internal Revenue B M Investors Corp. v. Commr. of Internal RevenueRothschild v. Comm'r of Internal Revenue O'Connor v. Comm'r of Internal RevenueDiRezza v. Comm'r of Internal Revenue (In re Estate of DiRezza) Hamblen v. Comm'r of Internal RevenueInt'l E22 Class Ass'n v. Comm'r of Internal Revenue Hoptowit v. Commissioner of Internal RevenueHoptowit v. Comm'r of Internal Revenue Proceedings Disposed of Upon Memorandum OpinionsPesch v. Comm'r of Internal Revenue Pesch v. Commissioner of Internal Revenue