Tax Court October 1945 casesWieboldt v. Comm'r of Internal RevenueEstate of Barnard v. Comm'r of Internal RevenueEwing v. Comm'r of Internal RevenueSpencer v. Comm'r of Internal Revenue (In re Estate of Spencer) Henry Phipps Estates v. Comm'r of Internal RevenueLubets v. Comm'r of Internal RevenueMather v. Comm'r of Internal RevenueCarithers-Wallace-Courtenay v. Comm'r of Internal RevenueHeffelfinger v. Comm'r of Internal RevenueRussell v. Comm'r of Internal Revenue Brooklyn Nat'l Corp. v. Comm'r of Internal RevenueCook v. Comm'r of Internal RevenueEmery v. Comm'r of Internal RevenueLevitt & Sons, Inc. v. Comm'r of Internal RevenueMittelman v. Comm'r of Internal Revenue