88 T.C. 38 (1987), 31395-83, Estate of Gilford v. C.I.R.
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88 T.C. 38 (1987), 31395-83, Estate of Gilford v. C.I.R.
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- Code of Federal Regulations - Persons deemed not to be engaged in a distribution and therefore not underwriters
- Federal Cases - Helvering v. National Grocery Co 8212 11, 1938
- Federal Cases - Messing v. Comm'r of Internal Revenue
- Federal Cases - Estate of Kaplin v. C.I.R.
- Federal Cases - Welch v. Helvering