Kent Homes, Inc. v. Commissioner of Internal Revenue, Alton K. Blosser v. Commissioner of Internal Revenue , 455 F.2d 316 ( 1972 )
Kent Homes, Inc. v. Commissioner , 55 T.C. 820 ( 1971 )
estate-of-william-j-kappel-deceased-william-d-kappel-and-sara-kappel , 615 F.2d 91 ( 1980 )