Tax Court August 1961 casesO'Brien v. Comm'r of Internal RevenueTow v. Comm'r of Internal RevenueFrelbro Corp. v. Comm'r of Internal RevenueEstate of Woody v. Commissioner of Internal RevenueClapp v. Comm'r of Internal RevenueGordy v. Comm'r of Internal RevenueMunson v. Comm'r of Internal Revenue