Don E. Williams Co. v. Commissioner Date Filed: May 14th, 1974 Citations: 62 T.C. No. 19, 62 T.C. 166, 14 U.C.C. Rep. Serv. (West) 1165, 1974 U.S. Tax Ct. LEXIS 112 Docket Number: Docket No. 5946-71