Tax Court March 1947 casesNat'l Carbide Corp. v. Comm'r of Internal RevenueO'Meara v. Comm'r of Internal RevenueWinship v. Commissioner of Internal RevenueHugh Smith, Inc. v. Comm'r of Internal RevenueGuaranty Trust Co. of New York v. Comm'r of Internal Revenue (In re Estate of Ingraham)Alston v. Comm'r of Internal RevenueGibson Prods. Co. v. Comm'r of Internal RevenueAdler v. Comm'r of Internal RevenueManning v. Comm'r of Internal RevenueChristman Co. v. Comm'r of Internal RevenueCarlisle v. Comm'r of Internal RevenueBlake v. Comm'r of Internal Revenue