Tax Court August 1961 casesSapp v. Comm'r of Internal RevenueEstate of Roe v. CommissionerTow v. Comm'r of Internal RevenueWoody v. Comm'r of Internal Revenue (In re Estate of Woody)McMillan Mortg. Co. v. Comm'r of Internal RevenuePepper v. Comm'r of Internal RevenueDeHaven v. Comm'r of Internal RevenueGordy v. Comm'r of Internal RevenueEstate of Woody v. Commissioner of Internal RevenueClapp v. Comm'r of Internal RevenueO'Brien v. Comm'r of Internal RevenueWestinghouse Broad. Co. v. Comm'r of Internal RevenueFrelbro Corp. v. Comm'r of Internal RevenueDeJong v. Comm'r of Internal RevenueJellinek v. Comm'r of Internal RevenueF.C. Publ'n Liquidating Corp. v. Comm'r of Internal RevenueMunson v. Comm'r of Internal Revenue Roff v. Comm'r of Internal RevenueRoe v. Comm'r of Internal Revenue (In re Estate of Roe) Liftin v. Comm'r of Internal RevenueHenry v. Comm'r of Internal Revenue