Tax Court March 1951 casesSmith v. Comm'r of Internal RevenueWoodsam Assocs., Inc. v. Comm'r of Internal RevenueAmerican Wire Fabrics Corp. v. Comm'r of Internal RevenueBangor & Aroostook Railroad Co. v. Comm'r of Internal RevenueMauldin v. Comm'r of Internal RevenueFrame v. Comm'r of Internal RevenueCrowncraft, Inc. v. Comm'r of Internal RevenueRosenbaum v. Commissioner of Internal Revenue