Tax Court September 1981 casesSegura v. Comm'r of Internal Revenue Tyrer v. Comm'r of Internal Revenue McCaskill v. Commissioner of Internal RevenueState v. Comm'r of Internal Revenue Stern v. Comm'r of Internal RevenueJohnston v. Comm'r of Internal Revenue McCaskill v. Comm'r of Internal Revenue Fairfax Cnty. Econ. Dev. Auth. v. Comm'r of Internal RevenueMattes v. Comm'r of Internal Revenue Felmann v. Comm'r of Internal Revenue Ostrom v. Comm'r of Internal RevenueCrown v. Comm'r of Internal Revenue Segura v. Commissioner of Internal RevenueErfurth v. Comm'r of Internal Revenue Washington v. Comm'r of Internal RevenueDerr v. Comm'r of Internal Revenue Schubel v. Comm'r of Internal Revenue