Tax Court April 1971 casesOrton v. Comm'r of Internal Revenue Citizens First Nat'l Bank of Ridgewood v. Comm'r of Internal Revenue (In re Estate of Jones) Hyplains Dressed Beef, Inc. v. Comm'r of Internal RevenueSalem Packing Co. v. Comm'r of Internal Revenue Hoven v. Comm'r of Internal RevenueRose v. Comm'r of Internal Revenue