Tax Court January 1946 casesNat'l Sanitary Co. v. Comm'r of Internal RevenueEdward M. & Fred E. Hiecke Trust v. Comm'r of Internal RevenueEllis v. Comm'r of Internal RevenueEl Patio Co. v. Comm'r of Internal RevenuePurvin v. Comm'r of Internal RevenueLincoln Elec. Co. v. Comm'r of Internal Revenue