Tax Court March 1981 casesFujinon Optical, Inc. v. Comm'r of Internal Revenue McGahen v. Comm'r of Internal Revenue Spak v. Comm'r of Internal RevenueArrow Fastener Co. v. Commissioner of Internal RevenueFunaro v. Comm'r of Internal Revenue (In re Estate of Racca) Miller v. Comm'r of Internal Revenue Smith v. Comm'r of Internal RevenueContini v. Comm'r of Internal Revenue Miller v. Commissioner of Internal RevenueHenry v. Comm'r of Internal Revenue Arrow Fastener Co. v. Comm'r of Internal RevenueHills v. Comm'r of Internal RevenueOwens-Illinois, Inc. v. Comm'r of Internal RevenueNewberry v. Comm'r of Internal Revenue
