Tax Court May 1971 casesW. K. Co. v. Commissioner of Internal RevenueSmith v. Comm'r of Internal Revenue W.K. Co. v. Comm'r of Internal RevenueAlbert v. Comm'r of Internal Revenue Walthew v. Comm'r of Internal Revenue (In re Estate of Beck) Dillin v. Comm'r of Internal Revenue Smith v. Commissioner of Internal RevenueJoss v. Comm'r of Internal Revenue Dressler v. Comm'r of Internal Revenue Dillin v. Commr. of Internal RevenueAxelrod v. Comm'r of Internal Revenue Riss v. Comm'r of Internal Revenue Stone v. Comm'r of Internal Revenue Estate of Beck v. CommissionerKrampf v. Comm'r of Internal Revenue (In re Estate of Krampf) Riss v. Commissioner