Tax Court April 1971 casesRoesel v. Comm'r of Internal Revenue Lydon v. Comm'r of Internal Revenue McCauley v. Comm'r of Internal RevenueTurner v. Comm'r of Internal Revenue Rose v. Commr. of Internal RevenueSalem Packing Co. v. Commissioner of Internal RevenueSalem Packing Co. v. Comm'r of Internal Revenue Mayfair Minerals, Inc. v. Comm'r of Internal Revenue Davis v. Comm'r of Internal Revenue (In re Estate of Nicol)Campbell v. Comm'r of Internal Revenue (In re Estate B. Campbell) Aagaard v. Comm'r of Internal Revenue Orton v. Comm'r of Internal Revenue Portland Mfg. Co. v. Commr. Internal RevenueHyplains Dressed Beef, Inc. v. Comm'r of Internal RevenueCitizens First Nat'l Bank of Ridgewood v. Comm'r of Internal Revenue (In re Estate of Jones) Mittleman v. Comm'r of Internal Revenue Barton Naphtha Co. v. Comm'r of Internal Revenue Hoven v. Comm'r of Internal RevenueRose v. Comm'r of Internal Revenue Portland Mfg. Co. v. Comm'r of Internal RevenueMorgenstern v. Comm'r of Internal Revenue Heidel v. Comm'r of Internal RevenueBarton Naphtha Co. v. Commr. of Internal RevenueRoesel v. Commissioner of Internal Revenue