Tax Court February 1953 cases American Metal Co. v. Comm'r of Internal RevenueLewis v. Comm'r of Internal RevenueCulbertson v. CommissionerNathan v. Comm'r of Internal RevenueSnively v. Comm'r of Internal RevenueKoshland v. Comm'r of Internal RevenueEstate of Stone v. Commissioner of Internal RevenueIgoe v. Comm'r of Internal Revenue