Tax Court March 1952 cases Lincoln Elec. Co. v. Comm'r of Internal RevenueMaxwell v. Comm'r of Internal RevenueClermont Groves, Inc. v. Comm'r of Internal RevenueOahu Beach & Country Homes, Ltd. v. Comm'r of Internal RevenueCattier v. Comm'r of Internal RevenueDanco Co. v. Comm'r of Internal RevenueGen. Artists Corp. v. Comm'r of Internal RevenueHumpage v. Commissioner of Internal RevenueEstate of Clowe v. Comm'r of Internal RevenueGraves Bros. Co. v. Comm'r of Internal RevenueJoplin v. Comm'r of Internal RevenueBaker v. Comm'r of Internal RevenueLesser v. Comm'r of Internal RevenueChristensen v. Comm'r of Internal RevenuePowell-Hackney Grocery Co. v. Comm'r of Internal RevenuePowell-Hackney Grocery Co. v. Comm'r of Internal RevenueHumpage v. Comm'r of Internal RevenueKurtzon v. Comm'r of Internal RevenueMcGah v. Commissioner of Internal Revenue Westerweller v. Comm'r of Internal RevenueConsol. Apparel Co. v. Comm'r of Internal RevenueGemological Inst. of America v. Comm'r of Internal RevenueBromberg v. Comm'r of Internal RevenueWhite v. Comm'r of Internal RevenueSouthland Indus., Inc. v. Comm'r of Internal RevenueDressen v. Comm'r of Internal RevenueMagee v. Comm'r of Internal RevenueMcGah v. Comm'r of Internal RevenueMarkle v. Comm'r of Internal RevenueRoth v. Comm'r of Internal Revenue