Tax Court November 1971 casesSeed v. Comm'r of Internal Revenue Todd v. Comm'r of Internal Revenue (In re EState S. Todd) Smyers v. Commissioner of Internal RevenueSeed v. Commissioner of Internal RevenueWood v. Comm'r of Internal Revenue Richards v. Commissioner of Internal RevenueFirst Nat'l Bank of Chicago v. Comm'r of Internal Revenue (In re Estate of Allison) Legg v. Comm'r of Internal Revenue Richards v. Comm'r of Internal RevenueNewton v. Comm'r of Internal RevenueCothran v. Comm'r of Internal RevenueTaylor-Winfield Corp. v. Comm'r of Internal RevenueCallery v. Comm'r of Internal RevenueBernuth v. Commissioner of Internal RevenueSmyers v. Comm'r of Internal Revenue Bernuth v. Comm'r of Internal Revenue Sutton v. Comm'r of Internal Revenue Winters Coal Co. v. Comm'r of Internal RevenueAustin State Bank v. Comm'r of Internal Revenue