Tax Court October 1945 casesWieboldt v. Comm'r of Internal RevenueEstate of Barnard v. Comm'r of Internal RevenueEwing v. Comm'r of Internal RevenueSpencer v. Comm'r of Internal Revenue (In re Estate of Spencer) Henry Phipps Estates v. Comm'r of Internal RevenueMather v. Comm'r of Internal Revenue