Tax Court November 1951 cases Heer-Andres Inv. Co. v. Comm'r of Internal RevenueDonor Realty Corp. v. Comm'r of Internal RevenueMarie W.F. Nugent-Head Trust v. Comm'r of Internal RevenueHobson v. Comm'r of Internal Revenue (In re Estate of Hobson)Mountain Wholesale Co. v. Comm'r of Internal RevenueScarce v. Comm'r of Internal RevenueRakowsky v. Comm'r of Internal RevenueHorrmann v. Comm'r of Internal RevenueSedlack v. Comm'r of Internal RevenueEstate of Crellin v. Commissioner of Internal RevenueHaynes v. Comm'r of Internal RevenuePacker Publ'g Co. v. Comm'r of Internal RevenueSedlack v. Commissioner of Internal RevenueAmerican Range Lines Inc. v. Comm'r of Internal RevenueC.V.L. Corp. v. Comm'r of Internal RevenueJergens v. Comm'r of Internal RevenueBanac v. Comm'r of Internal Revenue (In re Estate of Banac)Rosen v. Comm'r of Internal RevenueMills Estate, Inc. v. Comm'r of Internal RevenueSouthern Coast Corp. v. Comm'r of Internal RevenueMershon v. Commissioner of Internal RevenueWilkes v. Comm'r of Internal RevenueOsenbach v. Comm'r of Internal RevenueGeorge Kemp Real Estate Co. v. Comm'r of Internal Revenue