Tax Court December 1984 casesSchwartz v. Comm'r of Internal Revenue (In re Estate of Schwartz) Michael DiPeppino, Inc. v. Commr. of Internal RevenueEstate of Fabric v. Comm'r of Internal Revenue Michael DiPeppino, Inc. v. Comm'r of Internal RevenueReco Indus., Inc. v. Comm'r of Internal Revenue