a. 13 T.C. 38 (1957). This citation is to a Regular decision of the Volume ,page Government Printing Office. that was issued in The decision can be found in of the Tax Court of the United States Reports, published by the U.S. b. 420 F. 2d 1130 (CA-5, 1979). 420, This citation is for a decision of the 1130 of the that was rendered in 1979. The decision can be found published by West Publishing Company. C. 79-1 USTC | 50,30844 (CA-6, 1979). This citation is for a decision of the that was rendered in 1979. The decision can be found in Volume 50,30844 of U.S. Tax Cases, published by for 1979, d. 54 AFTR 2d 95-226 (CA-6, 1995). This citation is for a decision of the that was rendered in 1995. The decision can be found in Volume 226 of the , published by RIA. e. 217 F.Supp. 540 (W.D. Tex., 1955). This citation is for a decision of the that was rendered in 1955. The decision can be found in Volume published by West Publishing Company. ,page of the f. 205 F.3d 179 (CA-1, 2007). This citation is to a decision of the that was rendered in 2007. The decision can be found in Volume , page of the published by West Publishing Company. g. 9 F.Supp.2d 231 (D.Ct. V.I., 2011). This citation is to a decision of the that was rendered in 2011. The decision can be found in Volume of the published by West Publishing Company. , page a. 13 T.C. 38 (1957). This citation is to a Regular decision of the Volume ,page Government Printing Office. that was issued in The decision can be found in of the Tax Court of the United States Reports, published by the U.S. b. 420 F. 2d 1130 (CA-5, 1979). 420, This citation is for a decision of the 1130 of the that was rendered in 1979. The decision can be found published by West Publishing Company. C. 79-1 USTC | 50,30844 (CA-6, 1979). This citation is for a decision of the that was rendered in 1979. The decision can be found in Volume 50,30844 of U.S. Tax Cases, published by for 1979, d. 54 AFTR 2d 95-226 (CA-6, 1995). This citation is for a decision of the that was rendered in 1995. The decision can be found in Volume 226 of the , published by RIA. e. 217 F.Supp. 540 (W.D. Tex., 1955). This citation is for a decision of the that was rendered in 1955. The decision can be found in Volume published by West Publishing Company. ,page of the f. 205 F.3d 179 (CA-1, 2007). This citation is to a decision of the that was rendered in 2007. The decision can be found in Volume , page of the published by West Publishing Company. g. 9 F.Supp.2d 231 (D.Ct. V.I., 2011). This citation is to a decision of the that was rendered in 2011. The decision can be found in Volume of the published by West Publishing Company. , page