Tax Court August 1978 casesSmith v. Comm'r of Internal Revenue Harrah v. Comm'r of Internal Revenue Dunn v. Comm'r of Internal Revenue Ketter v. Comm'r of Internal Revenue Tufts v. Comm'r of Internal Revenue Hertel v. CommissionerLorch v. Comm'r of Internal Revenue Fine v. Comm'r of Internal Revenue Reading v. Commissioner of Internal RevenueEstate of Schelberg v. Comm'r of Internal Revenue Pfohl v. Comm'r of Internal Revenue (In re Estate of Pfohl)Kraasch v. Comm'r of Internal RevenueBobo v. Comm'r of Internal Revenue 212 Corp. v. Comm'r of Internal RevenueTufts v. Commissioner of Internal RevenueRidenour v. Commissioner212 Corp. v. Commissioner of Internal Revenue