Tax Court April 1943 casesPhiladelphia v. Comm'r of Internal RevenueEstate of Smith v. Comm'r of Internal RevenueHyman v. Comm'r of Internal RevenueMansuss Realty Co. v. Comm'r of Internal RevenueAlcazar Hotel, Inc. v. Comm'r of Internal RevenuePerkins v. Comm'r of Internal RevenueWelti v. Comm'r of Internal Revenue