Tax Court March 1962 casesEngland v. Comm'r of Internal RevenueHelwig v. Comm'r of Internal RevenueWilliams v. Comm'r of Internal RevenueBerger v. Comm'r of Internal RevenueBardes v. Comm'r of InternalrevenueAxelrod v. Comm'r of Internal RevenueJ.C. Penney Co. v. Comm'r of Internal RevenueKenney v. Comm'r of Internal RevenueVan Valkenburgh v. Comm'r of Internal Revenue (In re Estate of Carr)Bardes v. Commissioner of Internal RevenueSmith v. Comm'r of Internal RevenueCoca-Cola Bottling Co. of Tucson v. Comm'r of Internal RevenueMain Line Distribs., Inc. v. Comm'r of Internal RevenueEdwards v. Commissioner of Internal RevenueBerger v. Commissioner of Internal RevenueEdwards v. Comm'r of InternalrevenueSam W. Emerson Co. v. Comm'r of Internal RevenuePierce v. Comm'r of Internal RevenueErdman v. Comm'r of Internal RevenueRobertson v. Comm'r of Internal RevenueMcCullough v. Comm'r of Internal Revenue