Tax Court February 1985 casesSeligman v. Commissioner of Internal RevenueHulter v. Comm'r of Internal RevenueBregman v. Comm'r of Internal Revenue (In re Estate of Harmon) Centre for Understanding v. Commr. of Internal RevenueEstate of Lidbury v. Commissioner of Internal RevenueSutton v. Commissioner of Internal RevenueSutton v. Comm'r of Internal Revenue