Tax Court February 1968 casesLots, Inc. v. Commissioner of Internal RevenueSmith v. Comm'r of Internal RevenueWilliam A. Clark Trust v. Comm'r of Internal RevenueKroll v. Comm'r of Internal RevenueMiller v. Comm'r of Internal RevenueHutson v. Comm'r of Internal Revenue (In re Estate of Hutson)Lots, Inc. v. Comm'r of Internal RevenueFeingold 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 RevenueMalone & Hyde, Inc. v. Comm'r of Internal RevenueReisman v. Comm'r of Internal RevenuePerry v. Comm'r of Internal RevenueMich. Chem. Corp. v. Renegotiation Bd.Downs v. Comm'r of Internal RevenuePerry v. Commissioner of Internal RevenueSmith v. Commissioner of Internal Revenue