Tax Court August 1972 casesSuarez v. Comm'r of Internal RevenuePeerless Investment Co. v. Commr. of Internal RevenueHamelsky v. Comm'r of Internal Revenue (In re Estate of Hamelsky)Lazarus v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueLazarus v. Commissioner of Internal RevenuePeerless Inv. Co. v. Comm'r of Internal Revenue Bixby v. Comm'r of Internal RevenueBixby v. Commissioner of Internal RevenueCrown v. Commissioner of Internal RevenueSuperior Beverage Co. v. Commr. of Internal RevenueCarborundum Co. v. Comm'r of Internal RevenueArthur H. Dugrenier, Inc. v. Comm'r of Internal RevenueGolconda Mining Corp. v. Comm'r of Internal RevenueByrum v. Comm'r of Internal RevenueHartford Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Thomson)Superior Beverage Co. of Marysville v. Comm'r of Internal RevenueNorthwest Acceptance Corp. v. Comm'r of Internal RevenueTitle & Trust Co. of Florida v. Comm'r of Internal RevenueCrown v. Comm'r of Internal RevenueSmith v. Commissioner of Internal RevenueEstate of Thomson v. Commissioner of Internal RevenueBudlong v. Comm'r of Internal RevenueFalese v. Comm'r of Internal Revenue (In re Estate of Falese) Estate of Labombarde v. Comm'r of Internal Revenue