Tax Court April 1974 casesPearsall v. Comm'r of Internal Revenue Jones v. Comm'r of Internal Revenue Lepoutre v. Comm'r of Internal Revenue (In re Estate of Lepoutre)Carter v. Comm'r of Internal Revenue O'Donnell v. Comm'r of Internal Revenue (In re Estate of Ryan) Haspel v. Commissioner of Internal RevenueRosen v. Comm'r of Internal Revenue Metropolitan Mortgage Fund, Inc. v. CommissionerRonan State Bank v. Comm'r of Internal Revenue Sheldon v. Comm'r of Internal Revenue Crowe v. Comm'r of Internal Revenue Fisher v. Comm'r of Internal Revenue Haspel v. Comm'r of Internal Revenue Alfred I. DuPont Testamentary Trust v. Comm'r of Internal RevenueEstate of Bettin v. CommissionerCaswell v. Comm'r of Internal Revenue (In re Estate of Caswell) Metro. Mortg. Fund, Inc. v. Comm'r of Internal Revenue