Tax Court February 1968 casesLots, Inc. v. Commissioner of Internal RevenueReisman v. Comm'r of Internal RevenuePerry v. Comm'r of Internal RevenueMich. Chem. Corp. v. Renegotiation Bd.Hutson v. Comm'r of Internal Revenue (In re Estate of Hutson)Spiegel v. Comm'r of Internal RevenueGerstacker v. Comm'r of Internal RevenueCrocker-Citizens Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of Budd)Reisman v. Commissioner of Internal RevenueLots, Inc. v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueMalone & Hyde, Inc. v. Comm'r of Internal RevenueWilliam A. Clark Trust v. Comm'r of Internal RevenueKroll v. Comm'r of Internal RevenueMiller v. Comm'r of Internal RevenueForrester v. Comm'r of Internal RevenueFeingold v. Comm'r of Internal RevenueDowns v. Comm'r of Internal RevenuePerry v. Commissioner of Internal RevenueSmith v. Commissioner of Internal Revenue