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 RevenueGreen v. Comm'r of Internal Revenue (In re Estate of Green)