Tax Court May 1971 casesW. K. Co. v. Commissioner of Internal RevenueSmith v. Comm'r of Internal Revenue W.K. Co. v. Comm'r of Internal RevenueDillin v. Commr. of Internal RevenueSmith v. Commissioner of Internal RevenueJoss v. Comm'r of Internal Revenue Dressler v. Comm'r of Internal Revenue Albert v. Comm'r of Internal Revenue Walthew v. Comm'r of Internal Revenue (In re Estate of Beck) Dillin v. Comm'r of Internal Revenue Axelrod v. Comm'r of Internal Revenue Riss v. Comm'r of Internal Revenue Stone v. Comm'r of Internal Revenue Krampf v. Comm'r of Internal Revenue (In re Estate of Krampf) Riss v. CommissionerEstate of Beck v. Commissioner