Tax Court March 1962 casesBerger v. Comm'r of Internal RevenueWilliams v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueCoca-Cola Bottling Co. of Tucson v. Comm'r of Internal RevenueMain Line Distribs., Inc. v. Comm'r of Internal RevenueBardes v. Comm'r of InternalrevenueAxelrod v. Comm'r of Internal RevenueJ.C. Penney Co. v. Comm'r of Internal RevenueEdwards v. Commissioner of Internal RevenueBerger v. Commissioner of Internal RevenueEdwards v. Comm'r of InternalrevenueSam W. Emerson Co. v. Comm'r of Internal RevenuePierce v. Comm'r of Internal RevenueErdman v. Comm'r of Internal RevenueRobertson v. Comm'r of Internal RevenueMcCullough v. Comm'r of Internal Revenue