Tax Court May 1971 casesW. K. Co. v. Commissioner of Internal RevenueDillin v. Commr. of Internal RevenueKrampf v. Comm'r of Internal Revenue (In re Estate of Krampf) Riss v. CommissionerSmith v. Commissioner of Internal RevenueAlbert v. Comm'r of Internal Revenue Walthew v. Comm'r of Internal Revenue (In re Estate of Beck) Dillin v. Comm'r of Internal Revenue Axelrod v. Comm'r of Internal Revenue Joss v. Comm'r of Internal Revenue Dressler v. Comm'r of Internal Revenue Smith v. Comm'r of Internal Revenue W.K. Co. v. Comm'r of Internal RevenueRiss v. Comm'r of Internal Revenue Stone v. Comm'r of Internal Revenue Estate of Beck v. Commissioner