Tax Court October 1951 casesLehman v. Comm'r of Internal RevenueN.W. Ayer & Son, Inc. v. Comm'r of Internal RevenueStifel v. Comm'r of Internal RevenueShipley v. Comm'r of Internal RevenueBowman v. Comm'r of Internal RevenueEstate of Palmer v. Comm'r of Internal RevenueEstate of Mortimer v. Comm'r of Internal Revenue