Agro Science Co., and Bavaro Investment Co. v. Commissioner of Internal Revenue, R & D Partners-82, and Donald D. Spear v. Commissioner of Internal Revenue, Alpha Medical Research Associates, and Marc Geller v. Commissioner of Internal Revenue, 1991 U.S. App. LEXIS 33718

Agro Science Co., and Bavaro Investment Co. v. Commissioner of Internal Revenue, R & D Partners-82, and Donald D. Spear v. Commissioner of Internal Revenue, Alpha Medical Research Associates, and Marc Geller v. Commissioner of Internal Revenue, 1991 U.S. App. LEXIS 33718