Tax Court February 1968 casesSmith v. Comm'r of Internal RevenueMiller v. Comm'r of Internal RevenueHutson v. Comm'r of Internal Revenue (In re Estate of Hutson)Malone & Hyde, Inc. v. Comm'r of Internal RevenueLots, Inc. v. Comm'r of Internal RevenueSpiegel v. Comm'r of Internal RevenueGerstacker v. Comm'r of Internal RevenueCrocker-Citizens Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of Budd)Reisman v. Commissioner of Internal RevenueDowns v. Comm'r of Internal RevenuePerry v. Commissioner of Internal RevenueSmith v. Commissioner of Internal Revenue