Tax Court April 1974 casesCarter v. Comm'r of Internal Revenue Pearsall 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)Ronan State Bank v. Comm'r of Internal Revenue Alfred I. DuPont Testamentary Trust v. Comm'r of Internal RevenueHaspel v. Commissioner of Internal RevenueMetropolitan Mortgage Fund, Inc. v. CommissionerFisher v. Comm'r of Internal Revenue Rosen v. Comm'r of Internal Revenue Crowe v. Comm'r of Internal Revenue Estate of Bettin v. CommissionerHaspel v. Comm'r of Internal Revenue Sheldon v. Comm'r of Internal Revenue Caswell v. Comm'r of Internal Revenue (In re Estate of Caswell) O'Donnell v. Comm'r of Internal Revenue (In re Estate of Ryan) Metro. Mortg. Fund, Inc. v. Comm'r of Internal Revenue