Tax Court February 1951 casesSmith-Bridgman & Co. v. Comm'r of Internal RevenueZilmer v. Comm'r of Internal RevenueStern Bros. & Co. v. Comm'r of Internal RevenueHettler v. Comm'r of Internal RevenueFoskett & Bishop Co. v. Comm'r of Internal RevenueShumlin v. Comm'r of Internal RevenueGagne v. Comm'r of Internal RevenueAmerican Sec. & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Hibbs)Shaffer Terminals, Inc. v. Comm'r of Internal RevenueOppenheimer v. Comm'r of Internal RevenueBraznell v. Comm'r of Internal RevenueDifferential Steel Car Co. v. Comm'r of Internal RevenueMaddock v. Comm'r of Internal Revenue (In re Estate of Maddock) Fearon v. Comm'r of Internal Revenue (In re Estate of Fearon) Matheson Co. v. Comm'r of Internal Revenue58th St. Plaza Theatre, Inc. v. Comm'r of Internal RevenueFletcher v. Comm'r of Internal RevenueCorn Products Ref. Co. v. Comm'r of Internal RevenueSherman v. Comm'r of Internal RevenuePetroleum Exploration v. Comm'r of Internal RevenueSchulz v. Comm'r of Internal RevenueTaylor v. Comm'r of Internal RevenueWaterman v. Comm'r of Internal Revenue (In re Estate of Waterman)Mut. Lumber Co. v. Comm'r of Internal RevenueJessop v. Comm'r of Internal RevenueMeier v. Comm'r of Internal Revenue