Tax Court December 1961 casesFleet Carrier Corp. v. Comm'r of Internal RevenueSales v. Comm'r of Internal RevenueCampbell County State Bank, Inc. v. Comm'r of Internal RevenueFinder v. Comm'r of Internal Revenue (In re Estate of Finder)Carlisle v. Comm'r of Internal RevenueDowd v. Comm'r of Internal RevenueGibbons v. Comm'r of Internal RevenueKeller St. Dev. Co. v. Comm'r of Internal Revenue