P. R. Farms, Inc. v. Commissioner Date Filed: October 15th, 1984 Citations: 1984 T.C. Memo. 549, 48 T.C.M. 1379, 60 A.F.T.R.2d (RIA) 5052, 1984 Tax Ct. Memo LEXIS 123 Docket Number: Docket Nos. 5617-78, 12046-81, 5618-78, 12047-81, 799-81, 12048-81.
