United States Tax Court October 27, 1986, Docket Nos. 32626-84, 32699-84 (Byrd v. Commissioner)

Carlton L. Byrd, Transferee of the Assets of Eastern Shore Nursery, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Robert H. Willey, Jr., Transferee of the Assets of Eastern Shore Nursery, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent Byrd v. Commissioner Docket Nos. 32626-84, 32699-84 United States Tax Court 87 T.C. 830; 1986 U.S. Tax Ct. LEXIS 34; 87 T.C.