Tax Court May 1974 casesQuinn v. Comm'r of Internal RevenueGlenn v. Comm'r of Internal Revenue Richmond, Fredericksburg & Potomac Railroad Co. v. Comm'r of Internal RevenueMarsh v. Comm'r of Internal Revenue Smith v. Comm'r of Internal Revenue James v. Comm'r of Internal Revenue Int'l Flavors & Fragrances Inc. v. Comm'r of Internal Revenue Parker v. Comm'r of Internal Revenue Bilar Tool & Die Corp. v. Comm'r of Internal RevenueKelley v. Comm'r of Internal Revenue