Tax Court May 1962 casesPriester v. Comm'r of Internal RevenueShomaker v. Comm'r of Internal RevenueLenney v. Comm'r of Internal RevenueMorris v. Comm'r of Internal RevenueSeagrave Corp. v. Comm'r of Internal RevenueMartin v. Comm'r of Internal RevenueHollman v. Comm'r of Internal RevenuePursell v. Comm'r of Internal Revenue