Tax Court June 1963 casesGutwirth v. Commissioner of Internal RevenueWilson v. Comm'r of Internal RevenueWillow Terrace Dev. Co. v. Comm'r of Internal Revenue RespondentEtheridge & Vanneman, Inc. v. Comm'r of Internal RevenueChristensen v. Comm'r of Internal RevenueThe Hanover Bank v. Commissioner of Internal RevenueEstate of Dierks v. Commissioner of Internal RevenueSmith v. Comm'r of Internal RevenueIndustrial Research Products, Inc. v. CommissionerIndus. Research Prods., Inc. v. Comm'r of Internal RevenuePetty v. Comm'r of Internal RevenueHanover Bank v. Comm'r of InternalrevenueMontesi v. Comm'r of Internal RevenueChilton v. Comm'r of Internal RevenueFirst Sav. & Loan Ass'n v. Comm'r of Internal RevenueDavies v. Comm'r of Internal RevenueFirst Pennsylvania Banking & Trust Co. v. Comm'r of Internal Revenue (In re Estate of James)Dierks v. Comm'r of Internal Revenue(In re Estate of Dierks)Monaghan v. Comm'r of Internal RevenueCotter v. Comm'r of Internal RevenueNorton v. Comm'r of Internal RevenueHaag v. Comm'r of Internal RevenueConnecticut Light & Power Co. v. Comm'r of Internal Revenue