Tax Court March 1952 cases Lincoln Elec. Co. v. Comm'r of Internal RevenueMaxwell v. Comm'r of Internal RevenueDanco Co. v. Comm'r of Internal RevenueGen. Artists Corp. v. Comm'r of Internal RevenueHumpage v. Commissioner of Internal RevenueEstate of Clowe v. Comm'r of Internal RevenueGraves Bros. Co. v. Comm'r of Internal RevenueCattier v. Comm'r of Internal RevenueChristensen v. Comm'r of Internal RevenueKurtzon v. Comm'r of Internal RevenueMcGah v. Commissioner of Internal Revenue Westerweller v. Comm'r of Internal RevenuePowell-Hackney Grocery Co. v. Comm'r of Internal RevenuePowell-Hackney Grocery Co. v. Comm'r of Internal RevenueLesser v. Comm'r of Internal RevenueHumpage v. Comm'r of Internal RevenueSouthland Indus., Inc. v. Comm'r of Internal RevenueDressen v. Comm'r of Internal RevenueMagee v. Comm'r of Internal RevenueJoplin v. Comm'r of Internal RevenueBaker v. Comm'r of Internal RevenueConsol. Apparel Co. v. Comm'r of Internal RevenueGemological Inst. of America v. Comm'r of Internal RevenueMcGah v. Comm'r of Internal RevenueMarkle v. Comm'r of Internal RevenueBromberg v. Comm'r of Internal RevenueWhite v. Comm'r of Internal RevenueRoth v. Comm'r of Internal RevenueClermont Groves, Inc. v. Comm'r of Internal RevenueOahu Beach & Country Homes, Ltd. v. Comm'r of Internal Revenue