Tax Court December 1942 casesGutman v. Comm'r of Internal RevenueWest Side Tennis Club v. Comm'r of Internal RevenueBertin v. Comm'r of Internal RevenueHeller v. Commissioner of Internal RevenueLord v. Comm'r of Internal RevenueNoble v. Comm'r of Internal Revenue (In re Estate of Noble)Bank of Newberry v. Comm'r of Internal RevenueHeller v. Comm'r of Internal RevenueHenrich v. Comm'r of Internal RevenueNichols v. Comm'r of Internal Revenue Royal Highlanders v. Comm'r of Internal Revenue Cent. Nat'l Bank of Richmond v. Comm'r of Internal RevenueChenango Textile Corp. v. Comm'r of Internal RevenueFirst Nat'l Bank in St. Louis v. Comm'r of Internal Revenue F.&R. Lazarus & Co. v. Comm'r of Internal RevenueIndus. Addition Ass'n v. Comm'r of Internal RevenueDiehl v. Commissioner of Internal RevenueJohnston v. Comm'r of Internal RevenueClaridge Apartments Co. v. Comm'r of Internal RevenueErnst Kern Co. v. Comm'r of Internal RevenueMahaffey v. Comm'r of Internal Revenue