Citation Codes Equivalent Citations citation codes Docket Number No. 81-7583. Advocates Review of Decision of the United States Tax John E. McDermott, New York City, for Jonathan S. Cohen, Washington, D.C., for Judges Arthur Lawrence Alarcon Dorothy Wright Nelson See more information ... Smart Summary Please sign up to generate summary. THEODORE H. DAVIES CO., LTD. SUBSIDIARIES, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. PER CURIAM: The Tax Court succinctly and correctly analyzed and decided the issue below. Theo. H. Davies Co. v. C. I. R., 75 T.C. 443 (1980). We adopt the opinion of that court. AFFIRMED.