Tax Court April 1951 casesDel Mar Turf Club 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 RevenueChelsea Prods., Inc. v. Comm'r of Internal RevenueEstate of Work v. Comm'r of Internal RevenueWilliams v. Comm'r of Internal Revenue Moran v. Comm'r of Internal Revenue (In re Estate of Moran)Williams 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)Estate of Paul v. Comm'r of Internal RevenueCent. Cuba Sugar Co. v. Comm'r of Internal RevenueBirnie v. Comm'r of Internal Revenue Mellon Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Marshall)Lawton v. Commissioner of Internal RevenueH.E. Harman Coal Corp. v. Comm'r of Internal RevenueWayne Title & Trust Co. v. Comm'r of Internal RevenueGoe v. CommissionerCockburn v. Comm'r of Internal RevenueJames v. Comm'r of Internal RevenueFox 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 RevenueRiddlesbarger v. Comm'r of Internal RevenueLawton v. Comm'r of Internal Revenue