Tax Court March 1974 casesSirbo Holdings, Inc. v. Comm'r of Internal RevenueJayne v. Comm'r of Internal Revenue (In re Estate of Jayne)Handy Button Machine Co. v. Commr. of Internal RevenueWhite v. Comm'r of Internal Revenue Handy Button Mach. Co. v. Comm'r of Internal RevenueEstate of Pinkerton v. CommissionerBank of America Nat'l Trust & Saving Ass'n v. Comm'r of Internal RevenueFrizzelle Farms, Inc. v. Comm'r of 3internal RevenueDougherty v. Comm'r of Internal Revenue Cohn v. Comm'r of Internal Revenue (In re Estate of Cohn)Frizzelle Farms, Inc. v. Commr. of Internal RevenueSuarez v. Comm'r of Internal Revenue