Fairfax Auto Parts, Inc. v. Commissioner , 65 T.C. 798 ( 1976 )
United States v. Theodore W. Kelly , 519 F.2d 251 ( 1975 )
Fairfax Auto Parts of Northern Virginia, Inc. v. Commissioner of Internal Revenue, Fairfax Auto Parts, Inc. v. Commissioner of Internal Revenue , 548 F.2d 501 ( 1977 )