Tax Court May 1984 casesStemkowski v. Comm'r of Internal RevenueElizalde v. CommissionerBraun v. CommissionerGroetzinger v. Comm'r of Internal RevenueOccidental Petroleum Corp. v. Comm'r of Internal RevenueElliston v. Comm'r of Internal RevenueWierschem v. Comm'r of Internal RevenueGreen v. Comm'r of Internal Revenue (In re Estate of Green)