Tax Court April 1951 casesDel Mar Turf Club v. Comm'r of Internal RevenueElliott v. Comm'r of Internal Revenue (In re Estate of Harrison)Matthiessen v. Comm'r of Internal RevenueLovald v. Comm'r of Internal RevenueBirnie v. Comm'r of Internal RevenueCockburn v. Comm'r of Internal RevenueJames v. Comm'r of Internal RevenueFox v. Comm'r of Internal RevenueLawton v. Commissioner of Internal Revenue