Tax Court April 1974 casesPearsall v. Comm'r of Internal Revenue Jones v. Comm'r of Internal Revenue Lepoutre v. Comm'r of Internal Revenue (In re Estate of Lepoutre)Carter v. Comm'r of Internal Revenue Estate of Bettin v. CommissionerAlfred I. DuPont Testamentary Trust v. Comm'r of Internal RevenueCrowe v. Comm'r of Internal Revenue Ronan State Bank v. Comm'r of Internal Revenue Metro. Mortg. Fund, Inc. v. Comm'r of Internal Revenue