Tax Court January 1963 casesIrving Trust Co. v. Comm'r of Internal Revenue (In re Estate of Kinney)Killam v. Comm'r of Internal RevenueWhite v. CommissionerProceedings Disposed of Upon Memorandum OpinionsHeyn v. Comm'r of Internal RevenuePoro v. CommissionerCleveland v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum Opinions1 United Pac. Corp. v. Comm'r of Internal RevenueUnited Pacific Corp. v. Commr. of Internal RevenueSheraton Plaza Co. v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsBaum v. Comm'r of Internal Revenue (In re Estate of Fabricant)Proceedings Disposed of Upon Memorandum OpinionsWaller v. Comm'r of Internal Revenue