discussed Cited "see" Sims v. Duck (In Re FoodSource, Inc.) See National Surety Corp. v. Williams, 110 F.2d 873 (8th Cir.1940), cert. denied, Williams v. National Surety Corp., 311 U.S. 674 , 61 S.Ct. 40 , 85 L.Ed. 433 (1940); Sebastian v. Bryan, 21 Ark. 447 (1860); National Surety Co. v. Clark, 48 Ga.App. 756 , 173 S.E. 210 (1934); Lamar v. Walton, 99 Ga. 356 , 27 S.E. 715 (1896); Williams v. State, 89 Ind. 570 (1883); State ex rel.

discussed Cited "see" Service Bolt & Nut Co. v. Commissioner Of Internal Revenue See West Side Tennis Club v. C.I.R., 111 F.2d 6, 9 (2d Cir.), cert. denied, 311 U.S. 674 , 61 S.Ct. 40 , 85 L.Ed. 434 (1940). 24 The trusts also argue that the Tax Court erred in holding that the Commissioner was not estopped from reassessing the deficiencies and additions to tax against Akron Trust and Penn Trust after they had ceased operations and distributed all their assets to the beneficiaries in reliance on the January 8, 1979 notice of abatement.

cited Cited "see" Service Bolt & Nut Co. v. Commissioner See West Side Tennis Club v. C.I.R., 111 F.2d 6, 9 (2d Cir.), cert. denied, 311 U.S. 674 , 61 S.Ct. 40 , 85 L.Ed. 434 (1940).