Tax Court February 1968 casesLots, Inc. v. Commissioner of Internal RevenueLots, Inc. v. Comm'r of Internal RevenueSpiegel v. Comm'r of Internal RevenueGerstacker v. Comm'r of Internal RevenueCrocker-Citizens Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of Budd)Reisman v. Commissioner of Internal RevenueReisman v. Comm'r of Internal RevenuePerry v. Comm'r of Internal RevenueMich. Chem. Corp. v. Renegotiation Bd.William A. Clark Trust v. Comm'r of Internal RevenueKroll v. Comm'r of Internal RevenueMalone & Hyde, Inc. v. Comm'r of Internal RevenueHutson v. Comm'r of Internal Revenue (In re Estate of Hutson)Feingold v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueMiller v. Comm'r of Internal RevenueForrester v. Comm'r of Internal RevenueDowns v. Comm'r of Internal RevenuePerry v. Commissioner of Internal RevenueSmith v. Commissioner of Internal Revenue