Menu:
Data Month:
- 1254 opinions
- 1182 opinions
- 1059 opinions
- 0992 opinions
- 0881 opinions
- 0773 opinions
- 0695 opinions
- 0576 opinions
- 0481 opinions
- 0380 opinions
- 0268 opinions
- 0153 opinions
FEGAN v. COMMISSIONER , 44 T.C.M. 636 ( 1982 ) |
Cite Numbers: 44 T.C.M. 636, 1982 Tax Ct. Memo LEXIS 311, 1982 T.C. Memo. 435
Docket Number: Docket No. 7247-81. Filed: 7/29/1982 Last Modified: 11/21/2020 |
Brush Wellman, Inc. v. Commissioner , 79 T.C. 160 ( 1982 ) |
Cite Numbers: 79 T.C. 160, 1982 U.S. Tax Ct. LEXIS 59, 79 T.C. No. 11
Docket Number: Docket No. 12978-78 Filed: 7/28/1982 Last Modified: 10/19/2024 |
Enslin v. Commissioner , 44 T.C.M. 616 ( 1982 ) |
Cite Numbers: 44 T.C.M. 616, 1982 Tax Ct. Memo LEXIS 315, 1982 T.C. Memo. 430
Docket Number: Docket No. 9436-78. Filed: 7/28/1982 Last Modified: 11/20/2020 |
Holland v. Commissioner , 44 T.C.M. 611 ( 1982 ) |
Cite Numbers: 44 T.C.M. 611, 1982 Tax Ct. Memo LEXIS 313, 1982 T.C. Memo. 428
Docket Number: Docket No. 19873-80. Filed: 7/28/1982 Last Modified: 11/20/2020 |
Kessler v. Commissioner , 44 T.C.M. 624 ( 1982 ) |
Cite Numbers: 44 T.C.M. 624, 1982 Tax Ct. Memo LEXIS 317, 1982 T.C. Memo. 432
Docket Number: Docket No. 9478-78. Filed: 7/28/1982 Last Modified: 11/21/2020 |
Presley v. Commissioner , 44 T.C.M. 633 ( 1982 ) |
Cite Numbers: 44 T.C.M. 633, 1982 Tax Ct. Memo LEXIS 319, 1982 T.C. Memo. 434
Docket Number: Docket No. 21062-80. Filed: 7/28/1982 Last Modified: 11/21/2020 |
Smith v. Commissioner , 44 T.C.M. 622 ( 1982 ) |
Cite Numbers: 44 T.C.M. 622, 1982 Tax Ct. Memo LEXIS 316, 1982 T.C. Memo. 431
Docket Number: Docket No. 2533-81. Filed: 7/28/1982 Last Modified: 11/21/2020 |
Spector v. Commissioner , 44 T.C.M. 631 ( 1982 ) |
Cite Numbers: 44 T.C.M. 631, 1982 Tax Ct. Memo LEXIS 318, 1982 T.C. Memo. 433
Docket Number: Docket No. 2498-77. Filed: 7/28/1982 Last Modified: 11/21/2020 |
Webster v. Commissioner , 44 T.C.M. 609 ( 1982 ) |
Cite Numbers: 44 T.C.M. 609, 1982 Tax Ct. Memo LEXIS 312, 1982 T.C. Memo. 427
Docket Number: Docket No. 6492-79. Filed: 7/28/1982 Last Modified: 11/21/2020 |
Wilkinson v. Commissioner , 44 T.C.M. 614 ( 1982 ) |
Cite Numbers: 44 T.C.M. 614, 1982 Tax Ct. Memo LEXIS 314, 1982 T.C. Memo. 429
Docket Number: Docket No. 14136-79. Filed: 7/28/1982 Last Modified: 11/20/2020 |
Booth v. Commissioner , 44 T.C.M. 595 ( 1982 ) |
Cite Numbers: 44 T.C.M. 595, 1982 Tax Ct. Memo LEXIS 320, 1982 T.C. Memo. 423
Docket Number: Docket No. 7854-80. Filed: 7/27/1982 Last Modified: 11/21/2020 |
Bryson v. Commissioner , 44 T.C.M. 602 ( 1982 ) |
Cite Numbers: 44 T.C.M. 602, 1982 Tax Ct. Memo LEXIS 321, 1982 T.C. Memo. 424
Docket Number: Docket Nos. 3741-78, 3808-78 Filed: 7/27/1982 Last Modified: 11/20/2020 |
Coffin v. Commissioner , 44 T.C.M. 606 ( 1982 ) |
Cite Numbers: 44 T.C.M. 606, 1982 Tax Ct. Memo LEXIS 323, 1982 T.C. Memo. 426
Docket Number: Docket No. 10017-78. Filed: 7/27/1982 Last Modified: 11/21/2020 |
Ferre v. Commissioner , 44 T.C.M. 605 ( 1982 ) |
Cite Numbers: 44 T.C.M. 605, 1982 Tax Ct. Memo LEXIS 322, 1982 T.C. Memo. 425
Docket Number: Docket No. 3949-80. Filed: 7/27/1982 Last Modified: 11/20/2020 |
Fritschle v. Commissioner , 79 T.C. 152 ( 1982 ) |
Cite Numbers: 79 T.C. 152, 1982 U.S. Tax Ct. LEXIS 60, 79 T.C. No. 10
Docket Number: Docket No. 134-81 Filed: 7/27/1982 Last Modified: 10/19/2024 |
Boyer v. Commissioner , 79 T.C. 143 ( 1982 ) |
Cite Numbers: 79 T.C. 143, 1982 U.S. Tax Ct. LEXIS 62, 79 T.C. No. 9
Docket Number: Docket No. 7420-79 Filed: 7/26/1982 Last Modified: 10/19/2024 |
Cabieles v. Commissioner , 44 T.C.M. 587 ( 1982 ) |
Cite Numbers: 44 T.C.M. 587, 1982 Tax Ct. Memo LEXIS 331, 1982 T.C. Memo. 421
Docket Number: Docket No. 13651-79. Filed: 7/26/1982 Last Modified: 11/21/2020 |
Chapman v. Commissioner , 44 T.C.M. 554 ( 1982 ) |
Cite Numbers: 44 T.C.M. 554, 1982 Tax Ct. Memo LEXIS 325, 1982 T.C. Memo. 415
Docket Number: Docket No. 3180-80. Filed: 7/26/1982 Last Modified: 11/21/2020 |
Gondia Corp. v. Commissioner , 44 T.C.M. 590 ( 1982 ) |
Cite Numbers: 44 T.C.M. 590, 1982 Tax Ct. Memo LEXIS 332, 1982 T.C. Memo. 422
Docket Number: Docket No. 8713-77X. Filed: 7/26/1982 Last Modified: 11/21/2020 |
Gulvin v. Commissioner , 44 T.C.M. 574 ( 1982 ) |
Cite Numbers: 44 T.C.M. 574, 1982 Tax Ct. Memo LEXIS 328, 1982 T.C. Memo. 418
Docket Number: Docket No. 641-81. Filed: 7/26/1982 Last Modified: 11/21/2020 |
Hokanson v. Commissioner , 44 T.C.M. 550 ( 1982 ) |
Cite Numbers: 44 T.C.M. 550, 1982 Tax Ct. Memo LEXIS 324, 1982 T.C. Memo. 414
Docket Number: Docket No. 7549-81. Filed: 7/26/1982 Last Modified: 11/21/2020 |
Le Fay v. Commissioner , 44 T.C.M. 582 ( 1982 ) |
Cite Numbers: 44 T.C.M. 582, 1982 Tax Ct. Memo LEXIS 330, 1982 T.C. Memo. 420
Docket Number: Docket No. 13291-78. Filed: 7/26/1982 Last Modified: 11/21/2020 |
Levy v. Commissioner , 44 T.C.M. 575 ( 1982 ) |
Cite Numbers: 44 T.C.M. 575, 1982 Tax Ct. Memo LEXIS 329, 81 Oil & Gas Rep. 659, 1982 T.C. Memo. 419
Docket Number: Docket No. 5928-75. Filed: 7/26/1982 Last Modified: 11/21/2020 |
Rechtzigel v. Commissioner , 79 T.C. 132 ( 1982 ) |
Cite Numbers: 79 T.C. 132, 1982 U.S. Tax Ct. LEXIS 61, 79 T.C. No. 8
Docket Number: Docket No. 21627-80 Filed: 7/26/1982 Last Modified: 10/19/2024 |
Schochet v. Commissioner , 44 T.C.M. 556 ( 1982 ) |
Cite Numbers: 44 T.C.M. 556, 1982 Tax Ct. Memo LEXIS 326, 1982 T.C. Memo. 416
Docket Number: Docket No. 5493-79. Filed: 7/26/1982 Last Modified: 11/20/2020 |
Sundheim v. Commissioner , 44 T.C.M. 568 ( 1982 ) |
Cite Numbers: 44 T.C.M. 568, 1982 Tax Ct. Memo LEXIS 327, 1982 T.C. Memo. 417
Docket Number: Docket No. 3146-80. Filed: 7/26/1982 Last Modified: 11/20/2020 |
Bradford Collins & Co. v. Commissioner , 44 T.C.M. 546 ( 1982 ) |
Cite Numbers: 44 T.C.M. 546, 1982 Tax Ct. Memo LEXIS 335, 1982 T.C. Memo. 413
Docket Number: Docket No. 17346-79. Filed: 7/21/1982 Last Modified: 11/21/2020 |
Doyle, Dane, Bernbach, Inc. v. Commissioner , 79 T.C. 101 ( 1982 ) |
Cite Numbers: 79 T.C. 101, 1982 U.S. Tax Ct. LEXIS 63, 79 T.C. No. 6
Docket Number: Docket No. 14077-78 Filed: 7/21/1982 Last Modified: 10/19/2024 |
Finley v. Commissioner , 44 T.C.M. 540 ( 1982 ) |
Cite Numbers: 44 T.C.M. 540, 1982 Tax Ct. Memo LEXIS 333, 1982 T.C. Memo. 411
Docket Number: Docket No. 847-81. Filed: 7/21/1982 Last Modified: 11/20/2020 |
Nicolazzi v. Commissioner , 79 T.C. 109 ( 1982 ) |
Cite Numbers: 79 T.C. 109, 1982 U.S. Tax Ct. LEXIS 64, 79 T.C. No. 7, 73 Oil & Gas Rep. 619
Docket Number: Docket No. 12611-79 Filed: 7/21/1982 Last Modified: 10/19/2024 |
Palmateer v. Commissioner , 44 T.C.M. 544 ( 1982 ) |
Cite Numbers: 44 T.C.M. 544, 1982 Tax Ct. Memo LEXIS 334, 1982 T.C. Memo. 412
Docket Number: Docket No. 3207-79. Filed: 7/21/1982 Last Modified: 11/21/2020 |
Duston v. Commissioner , 44 T.C.M. 521 ( 1982 ) |
Cite Numbers: 44 T.C.M. 521, 1982 Tax Ct. Memo LEXIS 338, 1982 T.C. Memo. 409
Docket Number: Docket Nos. 5563-79, 5625-79. Filed: 7/20/1982 Last Modified: 11/21/2020 |
Harris v. Commissioner , 44 T.C.M. 523 ( 1982 ) |
Cite Numbers: 44 T.C.M. 523, 1982 Tax Ct. Memo LEXIS 339, 1982 T.C. Memo. 410
Docket Number: Docket No. 11400-77. Filed: 7/20/1982 Last Modified: 11/20/2020 |
Jenkins v. Commissioner , 44 T.C.M. 510 ( 1982 ) |
Cite Numbers: 44 T.C.M. 510, 1982 Tax Ct. Memo LEXIS 336, 1982 T.C. Memo. 407
Docket Number: Docket No. 10189-81. Filed: 7/20/1982 Last Modified: 11/20/2020 |
Standard Commodities Import & Export Corp. v. Commissioner , 44 T.C.M. 513 ( 1982 ) |
Cite Numbers: 44 T.C.M. 513, 1982 Tax Ct. Memo LEXIS 337, 1982 T.C. Memo. 408
Docket Number: Docket No. 3377-80. Filed: 7/20/1982 Last Modified: 11/20/2020 |
Altenburg v. Commissioner , 44 T.C.M. 495 ( 1982 ) |
Cite Numbers: 44 T.C.M. 495, 1982 Tax Ct. Memo LEXIS 345, 1982 T.C. Memo. 402
Docket Number: Docket No. 1469-81. Filed: 7/19/1982 Last Modified: 11/21/2020 |
BRIANT v. COMMISSIONER , 44 T.C.M. 472 ( 1982 ) |
Cite Numbers: 44 T.C.M. 472, 1982 Tax Ct. Memo LEXIS 340, 1982 T.C. Memo. 397
Docket Number: Docket No. 10994-80. Filed: 7/19/1982 Last Modified: 11/20/2020 |
Cassidy v. Commissioner , 44 T.C.M. 507 ( 1982 ) |
Cite Numbers: 44 T.C.M. 507, 1982 Tax Ct. Memo LEXIS 349, 1982 T.C. Memo. 406
Docket Number: Docket No. 22637-81. Filed: 7/19/1982 Last Modified: 11/21/2020 |
Cherry-El v. Commissioner , 44 T.C.M. 502 ( 1982 ) |
Cite Numbers: 44 T.C.M. 502, 1982 Tax Ct. Memo LEXIS 347, 1982 T.C. Memo. 404
Docket Number: Docket No. 11346-79 Filed: 7/19/1982 Last Modified: 11/21/2020 |
Clark v. Commissioner , 44 T.C.M. 492 ( 1982 ) |
Cite Numbers: 44 T.C.M. 492, 1982 Tax Ct. Memo LEXIS 344, 1982 T.C. Memo. 401
Docket Number: Docket No. 5455-79. Filed: 7/19/1982 Last Modified: 11/21/2020 |
CWT Farms, Inc. v. Commissioner , 79 T.C. 86 ( 1982 ) |
Cite Numbers: 79 T.C. 86, 1982 U.S. Tax Ct. LEXIS 65, 79 T.C. No. 5
Docket Number: Docket Nos. 16365-80, 16367-80 Filed: 7/19/1982 Last Modified: 10/19/2024 |
Estate of Santry v. Commissioner , 44 T.C.M. 488 ( 1982 ) |
Cite Numbers: 44 T.C.M. 488, 1982 Tax Ct. Memo LEXIS 343, 1982 T.C. Memo. 400
Docket Number: Docket No. 5018-80. Filed: 7/19/1982 Last Modified: 11/21/2020 |
Frensley v. Commissioner , 44 T.C.M. 481 ( 1982 ) |
Cite Numbers: 44 T.C.M. 481, 1982 Tax Ct. Memo LEXIS 342, 1982 T.C. Memo. 399
Docket Number: Docket Nos. 10354-77, 1981-78, 2182-78, 2286-78, 2287-78, 2349-78, 2350-78, 2401-78, 2524-78, 3105-78, 3176-78, 3222-78, 4470-78, 4506-78, 5318-78, 5876-78, 8239-78, 10026-78, 1124-79, 1791-79, 2078-79, 2758-79, 3120-79, 5886-79, 7688-79, 10768-79, 9741-80 Filed: 7/19/1982 Last Modified: 11/21/2020 |
Kinerd v. Commissioner , 44 T.C.M. 475 ( 1982 ) |
Cite Numbers: 44 T.C.M. 475, 1982 Tax Ct. Memo LEXIS 341, 1982 T.C. Memo. 398
Docket Number: Docket No. 7270-79. Filed: 7/19/1982 Last Modified: 11/20/2020 |
Maxwell v. Commissioner , 44 T.C.M. 504 ( 1982 ) |
Cite Numbers: 44 T.C.M. 504, 1982 Tax Ct. Memo LEXIS 348, 1982 T.C. Memo. 405
Docket Number: Docket No. 1851-80. Filed: 7/19/1982 Last Modified: 11/20/2020 |
Prouse v. Commissioner , 44 T.C.M. 497 ( 1982 ) |
Cite Numbers: 44 T.C.M. 497, 1982 Tax Ct. Memo LEXIS 346, 1982 T.C. Memo. 403
Docket Number: Docket No. 17034-79. Filed: 7/19/1982 Last Modified: 11/20/2020 |
Brown v. Commissioner , 44 T.C.M. 457 ( 1982 ) |
Cite Numbers: 44 T.C.M. 457, 1982 Tax Ct. Memo LEXIS 353, 1982 T.C. Memo. 395
Docket Number: Docket No. 10212-78. Filed: 7/14/1982 Last Modified: 11/21/2020 |
Dollins v. Commissioner , 44 T.C.M. 454 ( 1982 ) |
Cite Numbers: 44 T.C.M. 454, 1982 Tax Ct. Memo LEXIS 352, 1982 T.C. Memo. 394
Docket Number: Docket No. 2787-80. Filed: 7/14/1982 Last Modified: 11/20/2020 |
Estate of Grossinger v. Commissioner , 44 T.C.M. 443 ( 1982 ) |
Cite Numbers: 44 T.C.M. 443, 1982 Tax Ct. Memo LEXIS 351, 1982 T.C. Memo. 393
Docket Number: Docket No. 7422-76. Filed: 7/14/1982 Last Modified: 11/21/2020 |
Everhart v. Commissioner , 44 T.C.M. 459 ( 1982 ) |
Cite Numbers: 44 T.C.M. 459, 1982 Tax Ct. Memo LEXIS 354, 1982 T.C. Memo. 396
Docket Number: Docket Nos. 11631-78, 11746-78. Filed: 7/14/1982 Last Modified: 11/21/2020 |
Gray v. Commissioner , 44 T.C.M. 439 ( 1982 ) |
Cite Numbers: 44 T.C.M. 439, 1982 Tax Ct. Memo LEXIS 350, 1982 T.C. Memo. 392
Docket Number: Docket No. 2474-78. Filed: 7/14/1982 Last Modified: 11/20/2020 |
Krueger Co. v. Commissioner , 79 T.C. 65 ( 1982 ) |
Cite Numbers: 79 T.C. 65, 1982 U.S. Tax Ct. LEXIS 66, 79 T.C. No. 3
Docket Number: Docket No. 15891-80 Filed: 7/14/1982 Last Modified: 10/19/2024 |
Peterson Machine Tool, Inc. v. Commissioner , 79 T.C. 72 ( 1982 ) |
Cite Numbers: 79 T.C. 72, 1982 U.S. Tax Ct. LEXIS 67, 79 T.C. No. 4
Docket Number: Docket Nos. 8607-80, 8980-80, 8981-80, 8982-80 Filed: 7/14/1982 Last Modified: 10/19/2024 |
Estate of Bianchi v. Commissioner , 44 T.C.M. 422 ( 1982 ) |
Cite Numbers: 44 T.C.M. 422, 1982 Tax Ct. Memo LEXIS 356, 1982 T.C. Memo. 389
Docket Number: Docket No. 4627-78. Filed: 7/13/1982 Last Modified: 11/20/2020 |
Gruman v. Commissioner , 44 T.C.M. 420 ( 1982 ) |
Cite Numbers: 44 T.C.M. 420, 1982 Tax Ct. Memo LEXIS 355, 1982 T.C. Memo. 388
Docket Number: Docket No. 17376-79. Filed: 7/13/1982 Last Modified: 11/21/2020 |
Olson v. Commissioner , 44 T.C.M. 431 ( 1982 ) |
Cite Numbers: 44 T.C.M. 431, 1982 Tax Ct. Memo LEXIS 357, 1982 T.C. Memo. 390
Docket Number: Docket Nos. 4530-79, 9238-79. Filed: 7/13/1982 Last Modified: 11/21/2020 |
Streck v. Commissioner , 44 T.C.M. 437 ( 1982 ) |
Cite Numbers: 44 T.C.M. 437, 1982 Tax Ct. Memo LEXIS 358, 1982 T.C. Memo. 391
Docket Number: Docket No. 5070-80. Filed: 7/13/1982 Last Modified: 11/21/2020 |
De Clercq v. Commissioner , 44 T.C.M. 409 ( 1982 ) |
Cite Numbers: 44 T.C.M. 409, 1982 Tax Ct. Memo LEXIS 360, 1982 T.C. Memo. 386
Docket Number: Docket No. 8267-73. Filed: 7/12/1982 Last Modified: 11/20/2020 |
Sankary v. Commissioner , 44 T.C.M. 414 ( 1982 ) |
Cite Numbers: 44 T.C.M. 414, 1982 Tax Ct. Memo LEXIS 361, 1982 T.C. Memo. 387
Docket Number: Docket No. 2496-80. Filed: 7/12/1982 Last Modified: 11/20/2020 |
Sasser v. Commissioner , 44 T.C.M. 404 ( 1982 ) |
Cite Numbers: 44 T.C.M. 404, 1982 Tax Ct. Memo LEXIS 359, 1982 T.C. Memo. 385
Docket Number: Docket Nos. 8179-78, 8180-78. Filed: 7/12/1982 Last Modified: 11/21/2020 |
Keller v. Commissioner , 79 T.C. 7 ( 1982 ) |
Cite Numbers: 79 T.C. 7, 1982 U.S. Tax Ct. LEXIS 68, 79 T.C. No. 2, 74 Oil & Gas Rep. 127
Docket Number: Docket No. 2656-79 Filed: 7/8/1982 Last Modified: 10/19/2024 |
Borchert v. Commissioner , 44 T.C.M. 376 ( 1982 ) |
Cite Numbers: 44 T.C.M. 376, 1982 Tax Ct. Memo LEXIS 364, 1982 T.C. Memo. 379
Docket Number: Docket No. 5370-78. Filed: 7/7/1982 Last Modified: 11/21/2020 |
Fejta v. Commissioner , 44 T.C.M. 399 ( 1982 ) |
Cite Numbers: 44 T.C.M. 399, 1982 Tax Ct. Memo LEXIS 368, 1982 T.C. Memo. 384
Docket Number: Docket No. 15749-80. Filed: 7/7/1982 Last Modified: 11/21/2020 |
Hoffman v. Commissioner , 44 T.C.M. 380 ( 1982 ) |
Cite Numbers: 44 T.C.M. 380, 1982 Tax Ct. Memo LEXIS 365, 1982 T.C. Memo. 380
Docket Number: Docket No. 15672-79. Filed: 7/7/1982 Last Modified: 11/20/2020 |
Hunter v. Commissioner , 44 T.C.M. 385 ( 1982 ) |
Cite Numbers: 44 T.C.M. 385, 1982 Tax Ct. Memo LEXIS 366, 1982 T.C. Memo. 381
Docket Number: Docket No. 11519-78. Filed: 7/7/1982 Last Modified: 11/20/2020 |
Jetty v. Commissioner , 44 T.C.M. 373 ( 1982 ) |
Cite Numbers: 44 T.C.M. 373, 1982 Tax Ct. Memo LEXIS 363, 1982 T.C. Memo. 378
Docket Number: Docket No. 5383-79. Filed: 7/7/1982 Last Modified: 11/21/2020 |
Libman v. Commissioner , 44 T.C.M. 370 ( 1982 ) |
Cite Numbers: 44 T.C.M. 370, 1982 Tax Ct. Memo LEXIS 362, 1982 T.C. Memo. 377
Docket Number: Docket No. 1165-79 Filed: 7/7/1982 Last Modified: 11/21/2020 |
Magin v. Commissioner , 44 T.C.M. 397 ( 1982 ) |
Cite Numbers: 44 T.C.M. 397, 1982 Tax Ct. Memo LEXIS 369, 1982 T.C. Memo. 383
Docket Number: Docket No. 6026-79 Filed: 7/7/1982 Last Modified: 11/21/2020 |
Taylor v. Commissioner , 44 T.C.M. 393 ( 1982 ) |
Cite Numbers: 44 T.C.M. 393, 1982 Tax Ct. Memo LEXIS 367, 1982 T.C. Memo. 382
Docket Number: Docket No. 13630-78. Filed: 7/7/1982 Last Modified: 11/20/2020 |
Lucas v. Commissioner , 79 T.C. 1 ( 1982 ) |
Cite Numbers: 1982 U.S. Tax Ct. LEXIS 69, 79 T.C. No. 1, 79 T.C. 1
Docket Number: Docket No. 10764-78 Filed: 7/6/1982 Last Modified: 10/19/2024 |
Ferretti v. Commissioner , 44 T.C.M. 364 ( 1982 ) |
Cite Numbers: 44 T.C.M. 364, 1982 Tax Ct. Memo LEXIS 370, 1982 T.C. Memo. 375
Docket Number: Docket No. 7020-80 Filed: 7/1/1982 Last Modified: 11/20/2020 |
Gibson v. Commissioner , 44 T.C.M. 359 ( 1982 ) |
Cite Numbers: 44 T.C.M. 359, 1982 Tax Ct. Memo LEXIS 372, 1982 T.C. Memo. 374
Docket Number: Docket Nos. 4528-79; 4538-79 Filed: 7/1/1982 Last Modified: 11/20/2020 |
Mason v. Commissioner , 44 T.C.M. 365 ( 1982 ) |
Cite Numbers: 44 T.C.M. 365, 1982 Tax Ct. Memo LEXIS 371, 1982 T.C. Memo. 376
Docket Number: Docket No. 9518-80 Filed: 7/1/1982 Last Modified: 11/21/2020 |