Tax Court December 1946 casesSalzer v. Comm'r of Internal Revenue (In re Estate of Bingham)Spears v. Comm'r of Internal RevenueM&E Corp.. v. Comm'r of Internal RevenueEstate of Hughes v. Commissioner of Internal RevenueStandard Oil Co. of New Jersey v. Comm'r of Internal RevenueBehl v. Comm'r of Internal RevenueArrow-Hart & Hegeman Elec. Co. v. Comm'r of Internal RevenueEstate of Hughes v. Comm'r of Internal RevenueBerger v. Comm'r of Internal RevenueWilson v. Comm'r of Internal RevenueHomer Laughlin China Co. v. Comm'r of Internal RevenueLaundry v. Comm'r of Internal RevenueFirst Nat'l Bank of Memphisv. Comm'r of Internal RevenueHarriman v. Comm'r of Internal RevenueEstate of Cronin v. Comm'r of Internal RevenueChick v. Comm'r of Internal RevenueCoulter v. Comm'r of Internal Revenue (In re Estate of Coulter)Monroe Coal Mining Co. v. Comm'r of Internal RevenueAssociated Indus. of Cleveland v. Comm'r of Internal RevenueJacobs v. Comm'r of Internal RevenueMather & Co. v. Comm'r of Internal RevenueTinling v. Comm'r of Internal RevenueMeyer v. Comm'r of Internal Revenue