Tax Court October 1951 cases Chesapeake Corp. of Virginia v. Comm'r of Internal RevenueButler v. Comm'r of Internal RevenueAtlas Oil & Refining Corp. v. Comm'r of Internal RevenueTecumseh Coal Corp. v. Comm'r of Internal RevenueBihlmaier v. Comm'r of Internal RevenueColony Farms Coop. Dairy, Inc. v. Comm'r of Internal RevenueLehman v. Comm'r of Internal RevenueN.W. Ayer & Son, Inc. v. Comm'r of Internal RevenueWakelee v. Comm'r of Internal RevenueSchultz v. Comm'r of Internal Revenue Mayer v. Comm'r of Internal Revenue (In re Estate of Levy)Int'l Bedaux Co. v. Comm'r of Internal RevenueShipley v. Comm'r of Internal RevenueBowman v. Comm'r of Internal RevenueStifel v. Comm'r of Internal RevenuePacific Mills v. Commissioner of Internal RevenueEstate of Palmer v. Comm'r of Internal RevenueEstate of Mortimer v. Comm'r of Internal Revenue