Tax Court March 1949 casesChase Nat'l Bank of the City of New York v. Comm'r of Internal Revenue (In re Estate of Higgs) Carborundum Co. v. Comm'r of Internal RevenueRite-Way Prods., Inc. v. Comm'r of Internal RevenueW. Tip Davis Co. v. Patterson Smythe Bldg. Co. v. Comm'r of Internal RevenueEstate of McClatchy v. Comm'r of Internal RevenueEckhard v. Comm'r of Internal RevenueHavey v. Comm'r of Internal RevenueWaters v. Comm'r of Internal RevenueNorthern Trust Co. v. Comm'r of Internal Revenue (In re Estate of Morton)Hall v. Comm'r of Internal RevenueEstate of McAdow v. Comm'r of Internal RevenueArmston v. Comm'r of Internal RevenueLum v. Comm'r of Internal RevenueEstate of McAdow v. Commissioner of Internal RevenueRainger v. Comm'r of Internal Revenue (In re Estate of Rainger)C.D. Johnson Lumber Corp. v. Comm'r of Internal Revenue Whitman v. Comm'r of Internal Revenue