Tax Court May 1973 casesAdams v. Comm'r of Internal Revenue Hammerstrom v. Comm'r of Internal Revenue Marshall v. Comm'r of Internal Revenue Merians v. Comm'r of Internal Revenue Lord v. Comm'r of Internal Revenue Meister v. Comm'r of Internal Revenue Tobey v. Comm'r of Internal Revenue Smith v. Comm'r of Internal Revenue Rushton v. Commissioner of Internal Revenue