Tax Court April 1965 casesPalmer v. Comm'r of Internal RevenueHeminway v. Comm'r of Internal RevenueCarr v. Comm'r of Internal Revenue (In re Estate of Chrysler)Rogers v. Comm'r of Internal RevenueHunter v. Comm'r of Internal RevenueAtkinson v. Comm'r of Internal RevenueDrake Univ. v. Comm'r of Internal Revenue