Tax Court March 1974 casesFox v. Commissioner of Internal RevenueScarlett v. Comm'r of Internal Revenue Collins v. Comm'r of Internal Revenue Ramsay Scarlett and Co. v. Commr. of Internal RevenueDougherty v. Comm'r of Internal Revenue Cohn v. Comm'r of Internal Revenue (In re Estate of Cohn)Bank of America Nat'l Trust & Saving Ass'n v. Comm'r of Internal RevenueWirth v. Comm'r of Internal RevenueJayne v. Comm'r of Internal Revenue (In re Estate of Jayne)Handy Button Machine Co. v. Commr. of Internal RevenueFox v. Comm'r of Internal Revenue Robertson v. Comm'r of Internal Revenue Robertson v. Commissioner of Internal RevenueEstate of Pinkerton v. CommissionerFrizzelle Farms, Inc. v. Comm'r of 3internal RevenueWhite v. Comm'r of Internal Revenue Handy Button Mach. Co. v. Comm'r of Internal RevenueShiosaki v. Comm'r of Internal RevenueReady Paving & Constr. Co. v. Comm'r of Internal Revenue Sirbo Holdings, Inc. v. Comm'r of Internal RevenueFrizzelle Farms, Inc. v. Commr. of Internal RevenueSuarez v. Comm'r of Internal Revenue Harris v. Comm'r of Internal Revenue Branerton Corp. v. Comm'r of Internal Revenue