Tax Court March 1964 casesUtilities & Indus. Corp. v. Comm'r of Internal RevenueJames Bros. Coal Co. v. Comm'r of Internal RevenueInd. Broad. Corp. v. Comm'r of Internal RevenueCahn v. CommissionerBrown v. Comm'r of Internal RevenueIndiana Broadcasting Corp. v. CommissionerA.B.C.D. Lands, Inc. v. Comm'r of Internal RevenueBartsch v. Comm'r of Internal RevenueSpicer Theatre, Inc. v. Commr. of Internal RevenueDavis v. Comm'r of Internal RevenueRife v. Comm'r of Internal RevenueHamburgers York Rd. Inc. v. Commr. of Internal Revenue