Tax Court September 1945 cases Horan v. Comm'r of Internal Revenue (In re Estate of Leaman)Walsh Holyoke Steam Boiler Works, Inc. v. Comm'r of Internal RevenueMauldin v. Comm'r of Internal Revenue P. Dougherty Co. v. Comm'r of Internal RevenueEisenberg v. Comm'r of Internal RevenueEstate of Eger v. CommissionerRogers v. Comm'r of Internal RevenueBlack v. Comm'r of Internal Revenue