Tax Court March 1972 casesPark Place, Inc. v. Comm'r of Internal RevenueBoston Fish Mkt. Corp. v. Comm'r of Internal RevenueFotochrome, Inc. v. Commissioner of Internal RevenueArber v. Comm'r of Internal RevenueRocco v. Comm'r of Internal RevenueDawson v. Comm'r of Internal Revenue (In re Estate of Dawson) Davis v. Comm'r of Internal Revenue (In re Estate of Davis) Fielding v. Comm'r of Internal RevenueMcCoy v. Comm'r of Internal Revenue Rocco v. Commissioner of Internal RevenueSilverman v. Comm'r of Internal Revenue Ferreira v. Comm'r of Internal Revenue Chemical Bank New York Trust Co. v. Comm'rs of Internal Revenue (In re Estate of Gerard)Robinson v. Comm'r of Internal Revenue Estate of Rubin v. Comm'r of Internal RevenueMacDonald v. Comm'r of Internal Revenue (In re Estate of Joslyn) Enoch v. Commissioner of Internal RevenueEnoch v. Comm'r of Internal RevenueBank of Delaware v. Comm'r of Internal Revenue (In re Estate of Speer)Richmond Hill Sav. Bank v. Comm'r of Internal Revenue Farber v. Commissioner of Internal RevenueRichmond Hill Savings Bank v. CommissionerKrause v. Comm'r of Internal RevenueEhrhart v. Comm'r of Internal RevenueEhrhart v. Commissioner of Internal RevenueJames A. Messer Co. v. Comm'r of Internal Revenue