discussed Cited "see" Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue See Boynton v. Commissioner, 649 F.2d 1168, 1172 (5th Cir. Unit B 1981), cert. denied, 454 U.S. 1146 , 102 S.Ct. 1009 , 71 L.Ed.2d 299 (1982); 9 cf. Gregory v. Helvering, 293 U.S. 465 , 55 S.Ct. 266 , 79 L.Ed. 596 (1935).

discussed Cited "see" Milliken Research Corp. v. Dan River, Inc. Accord, Northern Engineering & Plastics Corp. v. Eddy, 652 F.2d 333 , 339 n. 16 (3d Cir.1981), cert. denied, 454 U.S. 1146 , 102 S.Ct. 1009 , 71 L.Ed.2d 299 (1982); Scandiamant Aktiebolag v. Commissioner of Patents, 509 F.2d 463, 466 (D.C.

discussed Cited "see" General Battery Corp. v. Gould, Inc. Id.; see Northern Engineering & Plasties Corp. v. Eddy, 652 F.2d 333, 337-38 (3d Cir. 1981), cert, denied,-U.S.-, 102 S.Ct. 1009 , 71 L.Ed.2d 299 (1982); Philips Electronic & Pharmaceutical Industries Corp. v. Thermal & Electronic Industries, Inc., 450 F.2d 1164, 1176 (3d Cir. 1971).