Tax Court December 1983 casesFiorini v. Comm'r of Internal Revenue (In re Estate of Bailly)Sjoroos v. Comm'r of Internal RevenueEFCO Tool Co. v. Comm'r of Internal RevenueUecker v. Comm'r of Internal RevenueMcCain v. Comm'r of Internal Revenue Uecker v. Commissioner of Internal RevenueRutter v. Comm'r of Internal RevenuePlume v. Comm'r of Internal Revenue (In re Estate of Jephson) Foote v. Comm'r of Internal Revenue Rutter v. Commissioner of Internal Revenue