1. Hein v. Commissioner Copy cite
   28 T.C. 826 U.S. Tax Court June 28, 1957 No. 57695
   Cited by 14

   Walter J. Hein, Petitioner, v. Commissioner of Internal Revenue, Respondent Hein v. Commissioner Docket No. 57695 United States Tax Court 28 T.C. 826 ; 1957 U.S. Tax Ct. LEXIS 144 ; June 28, 1957 , Filed *144 Decision will be entered under Rule 50 .

2. Kopf Mfg. Co. v. United States Copy cite
   27 Cust. Ct. 313 U.S. Customs Court September 12, 1951 Nos. 55870; protests 170452-K and 171163-K (New York)
   Not cited

   *314 Opinion by Mollison, J. In accordance with stipulation of counsel that the merchandise consists of parts of saddles, which saddles are in part of pigskin and valued at more than $40 each, similar in all material respects -to those the subject of Abstract

3. Air Clearance Ass'n v. United States Copy cite
   27 Cust. Ct. 315 U.S. Customs Court September 12, 1951 Nos. 55875; protests 166216-K, etc. (New York)
   Not cited

   Opinion by Cline, J. Following the authorities cited in Abstract 15400 the court dismissed the protests.

4. Henry Poliak, Inc. v. United States Copy cite
   36 Cust. Ct. 469 U.S. Customs Court June 7, 1956 Nos. 60009; protests 197523-K, etc. (New York)
   Not cited

   Opinion by Mollison, J. In accordance with stipulation of counsel that the merchandise consists of hoods the same in all material respects as those passed upon in United States v. Accurate Millinery Co., Roberts, Reilly & Sons, et al. (42 C. C. P. A. 229, C

5. Estate of Emilie Weaver v. Commissioner Copy cite
   11 T.C.M. 1073 U.S. Tax Court October 30, 1952 No. 35010.
   Not cited Unpublished

   Estate of Emilie Weaver, Deceased, Christian Weaver, Administrator, C.T.A. v. Commissioner. Estate of Emilie Weaver v. Commissioner Docket No. 35010. United States Tax Court 1952 Tax Ct. Memo LEXIS 49 ; 11 T.C.M. (CCH) 1073 ; T.C.M. (RIA) 52320 ; October

6. Engel v. Commissioner Copy cite
   11 T.C.M. 807 U.S. Tax Court July 31, 1952 Nos. 27069, 27070.
   Not cited Unpublished

   Arthur Engel v. Commissioner. Mandel Engel v. Commissioner. Engel v. Commissioner Docket Nos. 27069, 27070. United States Tax Court 1952 Tax Ct. Memo LEXIS 123 ; 11 T.C.M. (CCH) 807 ; T.C.M. (RIA) 52244 ; July 31, 1952 *123 Herman H. Krekstein, Esq.

7. Fried v. Commissioner Copy cite
   25 T.C. 1241 U.S. Tax Court March 15, 1956 No. 53613
   Cited by 8

   Meyer Fried or Fanny Fried, Trustees for Elliott Fried, Transferee, Petitioners, v. Commissioner of Internal Revenue, Respondent Fried v. Commissioner Docket No. 53613 United States Tax Court 25 T.C. 1241 ; 1956 U.S. Tax Ct. LEXIS 242 ; March 15, 1956

8. Danco Co. v. Commissioner Copy cite
   17 T.C. 1493 U.S. Tax Court March 18, 1952 No. 19519
   Cited by 9

   The Danco Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Danco Co. v. Commissioner Docket No. 19519 United States Tax Court 17 T.C. 1493 ; 1952 U.S. Tax Ct. LEXIS 246 ; March 18, 1952 , Promulgated *246 Decision will be entered

9. Rollman v. Comm'r Copy cite
   25 T.C. 481 U.S. Tax Court December 15, 1955 Nos. 51963, 51974, 51975, 51976
   Cited by 10

   Ernest E. Rollman and Hilda S. Rollman, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Rollman v. Comm'r Docket Nos. 51963, 51974, 51975, 51976 United States Tax Court 25 T.C. 481 ; 1955 U.S. Tax Ct. LEXIS 21 ; 106 U.S.P.Q. (BNA)

10. Westates Petroleum Co. v. Commissioner Copy cite
    21 T.C. 35 U.S. Tax Court October 9, 1953 No. 38928
    Cited by 1

    Westates Petroleum Company (and Wholly-owned Subsidiary Westates Petroleum Corporation), Petitioners, v. Commissioner of Internal Revenue, Respondent Westates Petroleum Co. v. Commissioner Docket No. 38928 United States Tax Court 21 T.C. 35 ; 1953 U.S. Tax

11. Delp v. Commissioner Copy cite
    30 T.C. 1230 U.S. Tax Court September 17, 1958 Nos. 66034, 66035, 66036
    Cited by 5

    Frank S. and Edna Delp, his wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Edward Delp and Dorothy Delp, his wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of W. W. Mearkle, Deceased, and Louise C. Mearkle, surviving

12. Weinert v. Commissioner Copy cite
    31 T.C. 918 U.S. Tax Court January 30, 1959 No. 56328
    Cited by 22

    Estate of H. H. Weinert, Deceased, Jane W. Blumberg, Executrix, and Hilda B. Weinert, Petitioners, v. Commissioner of Internal Revenue, Respondent Weinert v. Commissioner Docket No. 56328 United States Tax Court 31 T.C. 918 ; 1959 U.S. Tax Ct. LEXIS 246

13. Saurs v. Commissioner Copy cite
    1954 T.C. Memo. 149 U.S. Tax Court September 10, 1954 No. 41859.
    Not cited Unpublished

    Stanley H. Saurs and Bernice R. Saurs v. Commissioner. Saurs v. Commissioner Docket No. 41859. United States Tax Court T.C. Memo 1954-149 ; 1954 Tax Ct. Memo LEXIS 98 ; 13 T.C.M. (CCH) 863 ; T.C.M. (RIA) 54255 ; September 10, 1954 , Filed *98 Petitioners

14. Jones v. Commissioner Copy cite
    10 T.C.M. 1234 U.S. Tax Court December 26, 1951 No. 31108.
    Not cited Unpublished

    Roy E. Jones and Merle S. Jones v. Commissioner. Jones v. Commissioner Docket No. 31108. United States Tax Court 1951 Tax Ct. Memo LEXIS 11 ; 10 T.C.M. (CCH) 1234 ; T.C.M. (RIA) 51363 ; December 26, 1951 Leonard A. Marcussen, Esq., for the respondent

15. Paul McWilliams v. Commissioner Copy cite
    9 T.C.M. 866 U.S. Tax Court September 29, 1950 Nos. 17422, 24999.
    Not cited Unpublished

    Paul McWilliams v. Commissioner. Paul McWilliams v. Commissioner Docket Nos. 17422, 24999. United States Tax Court 1950 Tax Ct. Memo LEXIS 86 ; 9 T.C.M. (CCH) 866 ; T.C.M. (RIA) 50234 ; September 29, 1950 *86 1. Petitioner and another on July 20, 1939

16. Carroll v. Commissioner Copy cite
    20 T.C. 382 U.S. Tax Court May 20, 1953 No. 37600
    Cited by 18

    Michael J. Carroll, Petitioner, v. Commissioner of Internal Revenue, Respondent Carroll v. Commissioner Docket No. 37600 United States Tax Court 20 T.C. 382 ; 1953 U.S. Tax Ct. LEXIS 154 ; May 20, 1953 , Promulgated *154 Decision will be entered for

17. Hewitt-Robins Inc. v. Commissioner Copy cite
    32 T.C. 60 U.S. Tax Court April 10, 1959 No. 39101
    Cited by 3

    Hewitt-Robins Incorporated (Successor by Merger to Robins Conveyors Incorporated), Petitioner, v. Commissioner of Internal Revenue, Respondent Hewitt-Robins Inc. v. Commissioner Docket No. 39101 United States Tax Court 32 T.C. 60 ; 1959 U.S. Tax Ct. LEXIS

18. Greenspon v. Commissioner Copy cite
    23 T.C. 138 U.S. Tax Court October 28, 1954 Nos. 39403, 39404, 39405, 39406
    Cited by 74

    Louis Greenspon, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Greenspon v. Commissioner Docket Nos. 39403, 39404, 39405, 39406 United States Tax Court 23 T.C. 138 ; 1954 U.S. Tax Ct. LEXIS 61 ; October 28, 1954 , Filed *61

19. Leach Corp. v. Commissioner Copy cite
    30 T.C. 563 U.S. Tax Court June 12, 1958 No. 57494
    Cited by 22

    Leach Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Leach Corp. v. Commissioner Docket No. 57494 United States Tax Court 30 T.C. 563 ; 1958 U.S. Tax Ct. LEXIS 163 ; June 12, 1958 , Filed *163 Decision will be entered under

20. Hoffman v. Commissioner Copy cite
    17 T.C. 1380 U.S. Tax Court February 28, 1952 Nos. 28212, 36225
    Cited by 11

    Frances Hoffman, Petitioner v. Commissioner of Internal Revenue, Respondent Hoffman v. Commissioner Docket Nos. 28212, 36225 United States Tax Court 17 T.C. 1380 ; 1952 U.S. Tax Ct. LEXIS 264 ; February 28, 1952 , Promulgated *264 Decision will be entered

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