Tax Court April 1951 casesDel Mar Turf Club v. Comm'r of Internal RevenueChelsea Prods., Inc. v. Comm'r of Internal RevenueCent. Cuba Sugar Co. v. Comm'r of Internal RevenueBirnie v. Comm'r of Internal RevenueElliott v. Comm'r of Internal Revenue (In re Estate of Harrison)Matthiessen v. Comm'r of Internal RevenueLovald v. Comm'r of Internal RevenueWilliams v. Commissioner of Internal RevenueCedar Valley Distillery, Inc. v. Comm'r of Internal RevenueKenyon Instrument Co. v. Comm'r of Internal RevenueSmith v. Comm'r of Internal Revenue (In re Estate of Smith)Goe v. CommissionerEstate of Work v. Comm'r of Internal RevenueJames v. Commissioner of Internal RevenueGood v. Comm'r of Internal RevenueNat'l Bank of Commerce v. Comm'r of Internal RevenueMcKinney v. Comm'r of Internal Revenue Mellon Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Marshall)Estate of Paul v. Comm'r of Internal RevenueLawton v. Commissioner of Internal RevenueH.E. Harman Coal Corp. v. Comm'r of Internal RevenueWayne Title & Trust Co. v. Comm'r of Internal RevenueWilliams v. Comm'r of Internal Revenue Moran v. Comm'r of Internal Revenue (In re Estate of Moran)Cockburn v. Comm'r of Internal RevenueJames v. Comm'r of Internal RevenueFox v. Comm'r of Internal RevenueRiddlesbarger v. Comm'r of Internal RevenueLawton v. Comm'r of Internal Revenue