Citation Codes Equivalent Citations citation codes Docket Number No. 84-1623. Attorney(S) Stephen Wasinger, argued, Honigman, Miller, Schwartz Cohn, Detroit, Mich., for petitioners-appellants. Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Glenn L. Archer, Jr., Michael L. Paup, Asst. Attys. Gen., Dept. of Justice, Tax Div., Ann Belanger Durney, George L. Hastings, Jr., argued, Washington, D.C., for respondent-appellee. Judges Robert B. Krupansky Herbert Theodore Milburn Charles Gelbert Neese See more information ... Smart Summary Please sign up to generate summary. PULTE HOME CORPORATION, PULTE LAND OF ILLINOIS CORPORATION, PULTE LAND OF MICHIGAN CORPORATION, PULTE HOMES OF MICHIGAN CORPORATION, AND PULTE HOMES OF ILLINOIS CORPORATION, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. PER CURIAM. Upon consideration of the briefs and record herein and after oral argument, the judgment of the Tax Court is AFFIRMED for the reasons stated in the entered opinion of the Tax Court reported at 46 T.C.M. (CCH) 1238 (1983).