Tax Court October 1951 cases Mills v. Comm'r of Internal RevenueThompson & Folger Co. v. Comm'r of Internal RevenueInt'l Bedaux Co. v. Comm'r of Internal RevenueEstate of Palmer v. Comm'r of Internal RevenueN.W. Ayer & Son, Inc. v. Comm'r of Internal RevenueShipley v. Comm'r of Internal RevenueBowman v. Comm'r of Internal Revenue 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 RevenueStifel 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)Pacific Mills v. Commissioner of Internal RevenueBihlmaier v. Comm'r of Internal RevenueColony Farms Coop. Dairy, Inc. v. Comm'r of Internal RevenueEstate of Mortimer v. Comm'r of Internal Revenue