a$.19$ T$.$C$.19(1951).$

This citation is to a Regular decision of the $$ that was issued in $.$ The decision can be found in Volume $,$ page $7.$ of the Tax Court of the United States Reports, published by the U$.$S$.$ Government Printing Office.

b$.495$ F$.2d1140($CA$-5,1979).$

This citation is for a decision of the

$$ that was rendered in $1979.$ The decision can be found $495,1140$ of the $q,,$ published by West Publishing Company.

c$.81-1$ USTC $50,36300($CA$-6,1981).$

This citation is for a decision of th

$$ for $1981.50,36300$ of U$.$S$.$ Tax Cases, published by $$

d$.64$ AFTR $2d95-150($CA$-6,1995).$

This citation is for a decision of the $q,$ that was rendered in $1995.$ The decision can be found in Volume

$$

$q,150$ of the $,$ published by RIA.

e$.196$ F$.$Supp. $430($W$.$D$.$ Tex., $1972).$

This citation is for a decision of the $q,$ that was rendered in $1972.$ The decision can be found in Volume

$$ page $$ of the $,$ published by West Publishing Company.