Tax Court March 1983 casesHome Savings Loan v. Commissioner of Internal RevenueEdward D. Rollert Residuary Trust v. Comm'r of Internal RevenueCook v. Commissioner of Internal RevenueEstate of Geiger v. Comm'r of Internal RevenueCook v. Comm'r of Internal Revenue Hoopengarner v. Comm'r of Internal Revenue Leighton v. Commissioner