Tax Court December 1962 casesEvans v. Comm'r of Internal RevenueWolcott v. Comm'r of Internal RevenueBarran v. Comm'r of Internal RevenueJ.H. Baird Publ'g Co. v. Comm'r of Internal RevenueFarmers Coop. Grain Co. v. Comm'r of Internal RevenueBrink v. Comm'r of Internal RevenueBruner v. Comm'r of Internal Revenue