Tax Court October 1970 casesLabay v. Comm'r of Internal RevenueMoritz v. Comm'r of Internal Revenue Bixby v. Comm'r of Internal Revenue (In re Estate of Reynolds)Ellison v. Comm'r of Internal Revenue Brown v. Comm'r of Internal Revenue (In re Estate of Beckwith)Gerlach v. Comm'r of Internal Revenue Estate of Reynolds v. Commr. of Internal RevenueBeaver v. Comm'r of Internal RevenueHolmes v. Comm'r of Internal RevenueHartung v. Commissioner of Internal RevenueAmerican Mfg. Co. v. Comm'r of Internal RevenueStraughn v. Comm'r of Internal Revenue (In re Estate of Straughn) McCormick v. Comm'r of Internal RevenueSmith v. Comm'r of Internal Revenue Rose v. Comm'r of Internal RevenueReed v. Comm'r of Internal RevenueBrewster v. Comm'r of Internal Revenue Woodward Governor Co. v. Comm'r of Internal Revenue Haass v. Comm'r of Internal Revenue Hartung v. Comm'r of Internal Revenue David Ctr. v. Comm'r of Internal Revenue