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Data Month:
- 1270 opinions
- 1148 opinions
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- 0974 opinions
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- 0145 opinions
Anderson v. Commissioner , 62 T.C.M. 875 ( 1991 ) |
Cite Numbers: 62 T.C.M. 875, 1991 Tax Ct. Memo LEXIS 535, 1991 T.C. Memo. 486
Docket Number: Docket No. 13972-89 Filed: 9/30/1991 Last Modified: 11/20/2020 |
Beltzhoover v. Commissioner , 62 T.C.M. 905 ( 1991 ) |
Cite Numbers: 62 T.C.M. 905, 1991 Tax Ct. Memo LEXIS 542, 1991 T.C. Memo. 493
Docket Number: Docket No. 47633-86 Filed: 9/30/1991 Last Modified: 11/20/2020 |
Carlson v. Commissioner , 62 T.C.M. 886 ( 1991 ) |
Cite Numbers: 62 T.C.M. 886, 1991 Tax Ct. Memo LEXIS 537, 1991 T.C. Memo. 488
Docket Number: Docket No. 5135-90 Filed: 9/30/1991 Last Modified: 11/20/2020 |
DiJohn v. Commissioner , 62 T.C.M. 868 ( 1991 ) |
Cite Numbers: 62 T.C.M. 868, 1991 Tax Ct. Memo LEXIS 533, 1991 T.C. Memo. 484
Docket Number: Docket No. 5778-88 Filed: 9/30/1991 Last Modified: 11/20/2020 |
Dundee Citrus Growers Ass'n v. Commissioner , 62 T.C.M. 879 ( 1991 ) |
Cite Numbers: 62 T.C.M. 879, 1991 Tax Ct. Memo LEXIS 536, 1991 T.C. Memo. 487
Docket Number: Docket No. 28006-88 Filed: 9/30/1991 Last Modified: 11/20/2020 |
Gerald D. Roberts Consultants, Inc. v. Commissioner , 62 T.C.M. 890 ( 1991 ) |
Cite Numbers: 62 T.C.M. 890, 1991 Tax Ct. Memo LEXIS 539, 1991 T.C. Memo. 490
Docket Number: Docket Nos. 19849-89, 19850-89 Filed: 9/30/1991 Last Modified: 11/21/2020 |
Klunder v. Commissioner , 62 T.C.M. 888 ( 1991 ) |
Cite Numbers: 62 T.C.M. 888, 1991 Tax Ct. Memo LEXIS 538, 1991 T.C. Memo. 489
Docket Number: Docket No. 5034-90 Filed: 9/30/1991 Last Modified: 11/21/2020 |
Kodak v. Commissioner , 62 T.C.M. 870 ( 1991 ) |
Cite Numbers: 62 T.C.M. 870, 1991 Tax Ct. Memo LEXIS 534, 1991 T.C. Memo. 485
Docket Number: Docket No. 5988-87 Filed: 9/30/1991 Last Modified: 11/20/2020 |
Sullivan v. Commissioner , 62 T.C.M. 903 ( 1991 ) |
Cite Numbers: 62 T.C.M. 903, 1991 Tax Ct. Memo LEXIS 541, 1991 T.C. Memo. 492
Docket Number: Docket No. 26618-88 Filed: 9/30/1991 Last Modified: 11/21/2020 |
Wilson v. Commissioner , 62 T.C.M. 900 ( 1991 ) |
Cite Numbers: 62 T.C.M. 900, 1991 Tax Ct. Memo LEXIS 540, 1991 T.C. Memo. 491
Docket Number: Docket No. 13809-89 Filed: 9/30/1991 Last Modified: 11/21/2020 |
Zabolotny v. Commissioner , 97 T.C. 385 ( 1991 ) |
Cite Numbers: 97 T.C. 385, 1991 U.S. Tax Ct. LEXIS 87, 97 T.C. No. 27
Docket Number: Docket No. 4844-87 Filed: 9/30/1991 Last Modified: 11/14/2024 |
Cadle v. Commissioner , 62 T.C.M. 856 ( 1991 ) |
Cite Numbers: 62 T.C.M. 856, 1991 Tax Ct. Memo LEXIS 529, 1991 T.C. Memo. 480
Docket Number: Docket No. 14295-90 Filed: 9/26/1991 Last Modified: 11/20/2020 |
Dunn v. Commissioner , 62 T.C.M. 866 ( 1991 ) |
Cite Numbers: 62 T.C.M. 866, 1991 Tax Ct. Memo LEXIS 532, 1991 T.C. Memo. 483
Docket Number: Docket No. 20054-90 Filed: 9/26/1991 Last Modified: 11/20/2020 |
Estate of Holmes v. Commissioner , 62 T.C.M. 839 ( 1991 ) |
Cite Numbers: 62 T.C.M. 839, 1991 Tax Ct. Memo LEXIS 526, 1991 T.C. Memo. 477
Docket Number: Docket No. 27129-89 Filed: 9/26/1991 Last Modified: 11/20/2020 |
Muldavin v. Commissioner , 62 T.C.M. 857 ( 1991 ) |
Cite Numbers: 62 T.C.M. 857, 1991 Tax Ct. Memo LEXIS 530, 1991 T.C. Memo. 481
Docket Number: Docket Nos. 30316-84, 12880-85, 23930-86, 13813-87, 26944-88 Filed: 9/26/1991 Last Modified: 11/20/2020 |
Perdue v. Commissioner , 62 T.C.M. 845 ( 1991 ) |
Cite Numbers: 62 T.C.M. 845, 1991 Tax Ct. Memo LEXIS 527, 1991 T.C. Memo. 478
Docket Number: Docket No. 29710-89 Filed: 9/26/1991 Last Modified: 11/20/2020 |
Rescigno v. Commissioner , 62 T.C.M. 854 ( 1991 ) |
Cite Numbers: 62 T.C.M. 854, 1991 Tax Ct. Memo LEXIS 528, 1991 T.C. Memo. 479
Docket Number: Docket No. 21933-89 Filed: 9/26/1991 Last Modified: 11/21/2020 |
Schlueter v. Commissioner , 62 T.C.M. 838 ( 1991 ) |
Cite Numbers: 62 T.C.M. 838, 1991 Tax Ct. Memo LEXIS 525, 1991 T.C. Memo. 476
Docket Number: Docket No. 18549-89 Filed: 9/26/1991 Last Modified: 11/20/2020 |
Tomburello v. Commissioner , 62 T.C.M. 863 ( 1991 ) |
Cite Numbers: 62 T.C.M. 863, 1991 Tax Ct. Memo LEXIS 531, 1991 T.C. Memo. 482
Docket Number: Docket No. 10301-85 Filed: 9/26/1991 Last Modified: 11/20/2020 |
Corbett v. Commissioner , 62 T.C.M. 824 ( 1991 ) |
Cite Numbers: 62 T.C.M. 824, 1991 Tax Ct. Memo LEXIS 519, 1991 T.C. Memo. 470
Docket Number: Docket No. 8292-90 Filed: 9/25/1991 Last Modified: 11/21/2020 |
Hughey v. Commissioner , 62 T.C.M. 836 ( 1991 ) |
Cite Numbers: 62 T.C.M. 836, 1991 Tax Ct. Memo LEXIS 523, 1991 T.C. Memo. 474
Docket Number: Docket No. 8336-90 Filed: 9/25/1991 Last Modified: 11/21/2020 |
Hughey v. Commissioner , 62 T.C.M. 837 ( 1991 ) |
Cite Numbers: 62 T.C.M. 837, 1991 Tax Ct. Memo LEXIS 524, 1991 T.C. Memo. 475
Docket Number: Docket No. 8382-90 Filed: 9/25/1991 Last Modified: 11/21/2020 |
Isaacs v. Commissioner , 62 T.C.M. 827 ( 1991 ) |
Cite Numbers: 62 T.C.M. 827, 1991 Tax Ct. Memo LEXIS 522, 1991 T.C. Memo. 473
Docket Number: Docket Nos. 31887-88, 32063-88 Filed: 9/25/1991 Last Modified: 11/21/2020 |
Taylor v. Commissioner , 62 T.C.M. 826 ( 1991 ) |
Cite Numbers: 62 T.C.M. 826, 1991 Tax Ct. Memo LEXIS 520, 1991 T.C. Memo. 471
Docket Number: Docket No. 6072-90 Filed: 9/25/1991 Last Modified: 11/20/2020 |
Walker v. Commissioner , 62 T.C.M. 822 ( 1991 ) |
Cite Numbers: 62 T.C.M. 822, 1991 Tax Ct. Memo LEXIS 518, 1991 T.C. Memo. 469
Docket Number: Docket No. 24076-89 Filed: 9/25/1991 Last Modified: 11/20/2020 |
CMEM, Inc. v. Commissioner , 62 T.C.M. 806 ( 1991 ) |
Cite Numbers: 62 T.C.M. 806, 1991 Tax Ct. Memo LEXIS 516, 1991 T.C. Memo. 467
Docket Number: Docket Nos. 1667-88, 1548-89, 13579-89 Filed: 9/24/1991 Last Modified: 11/20/2020 |
Horwich v. Commissioner , 62 T.C.M. 797 ( 1991 ) |
Cite Numbers: 62 T.C.M. 797, 1991 Tax Ct. Memo LEXIS 514, 1991 T.C. Memo. 465
Docket Number: Docket No. 16183-89 Filed: 9/24/1991 Last Modified: 11/21/2020 |
Milner v. Commissioner , 62 T.C.M. 791 ( 1991 ) |
Cite Numbers: 62 T.C.M. 791, 1991 Tax Ct. Memo LEXIS 513, 1991 T.C. Memo. 464
Docket Number: Docket No. 13124-88 Filed: 9/24/1991 Last Modified: 11/20/2020 |
Salwasser v. Commissioner , 62 T.C.M. 799 ( 1991 ) |
Cite Numbers: 62 T.C.M. 799, 1991 Tax Ct. Memo LEXIS 515, 1991 T.C. Memo. 466
Docket Number: Docket Nos. 26817-89, 26818-89 Filed: 9/24/1991 Last Modified: 11/20/2020 |
Utz v. Commissioner , 62 T.C.M. 813 ( 1991 ) |
Cite Numbers: 62 T.C.M. 813, 1991 Tax Ct. Memo LEXIS 517, 1991 T.C. Memo. 468
Docket Number: Docket No. 17007-89 Filed: 9/24/1991 Last Modified: 11/21/2020 |
EASTON v. COMMISSIONER , 62 T.C.M. 773 ( 1991 ) |
Cite Numbers: 62 T.C.M. 773, 1991 Tax Ct. Memo LEXIS 510, 1991 T.C. Memo. 461
Docket Number: Docket No. 29540-88 Filed: 9/23/1991 Last Modified: 11/20/2020 |
Estate of Marine v. Commissioner , 97 T.C. 368 ( 1991 ) |
Cite Numbers: 97 T.C. 368, 1991 U.S. Tax Ct. LEXIS 85, 97 T.C. No. 26
Docket Number: Docket No. 26928-88 Filed: 9/23/1991 Last Modified: 11/14/2024 |
Kistner v. Commissioner , 62 T.C.M. 787 ( 1991 ) |
Cite Numbers: 62 T.C.M. 787, 1991 Tax Ct. Memo LEXIS 512, 1991 T.C. Memo. 463
Docket Number: Docket No. 32084-87 Filed: 9/23/1991 Last Modified: 11/20/2020 |
Waters v. Commissioner , 62 T.C.M. 778 ( 1991 ) |
Cite Numbers: 62 T.C.M. 778, 1991 Tax Ct. Memo LEXIS 511, 1991 T.C. Memo. 462
Docket Number: Docket No. 9983-88 Filed: 9/23/1991 Last Modified: 11/20/2020 |
Blair v. Commissioner , 62 T.C.M. 762 ( 1991 ) |
Cite Numbers: 62 T.C.M. 762, 1991 Tax Ct. Memo LEXIS 505, 1991 T.C. Memo. 456
Docket Number: Docket No. 9368-90 Filed: 9/19/1991 Last Modified: 11/21/2020 |
Cadle v. Commissioner , 62 T.C.M. 768 ( 1991 ) |
Cite Numbers: 62 T.C.M. 768, 1991 Tax Ct. Memo LEXIS 507, 1991 T.C. Memo. 458
Docket Number: Docket No. 29234-90 Filed: 9/19/1991 Last Modified: 11/20/2020 |
Cadle v. Commissioner , 62 T.C.M. 769 ( 1991 ) |
Cite Numbers: 62 T.C.M. 769, 1991 Tax Ct. Memo LEXIS 508, 1991 T.C. Memo. 459
Docket Number: Docket No. 21736-90 Filed: 9/19/1991 Last Modified: 11/20/2020 |
Estate of Whittle v. Commissioner , 97 T.C. 362 ( 1991 ) |
Cite Numbers: 97 T.C. 362, 1991 U.S. Tax Ct. LEXIS 84, 97 T.C. No. 25
Docket Number: Docket Nos. 13171-89, 21508-89 Filed: 9/19/1991 Last Modified: 11/14/2024 |
Schott v. Commissioner , 62 T.C.M. 766 ( 1991 ) |
Cite Numbers: 62 T.C.M. 766, 1991 Tax Ct. Memo LEXIS 506, 1991 T.C. Memo. 457
Docket Number: Docket No. 27400-88 Filed: 9/19/1991 Last Modified: 11/21/2020 |
TOLLIVER v. COMMISSIONER , 62 T.C.M. 770 ( 1991 ) |
Cite Numbers: 62 T.C.M. 770, 1991 Tax Ct. Memo LEXIS 509, 1991 T.C. Memo. 460
Docket Number: Docket No. 14912-89 Filed: 9/19/1991 Last Modified: 11/21/2020 |
Whitehead v. Commissioner , 62 T.C.M. 758 ( 1991 ) |
Cite Numbers: 62 T.C.M. 758, 1991 Tax Ct. Memo LEXIS 504, 1991 T.C. Memo. 455
Docket Number: Docket No. 33317-87 Filed: 9/19/1991 Last Modified: 11/20/2020 |
Acock, Schelegel Architects v. Commissioner , 97 T.C. 352 ( 1991 ) |
Cite Numbers: 97 T.C. 352, 1991 U.S. Tax Ct. LEXIS 82, 97 T.C. No. 24
Docket Number: Docket Nos. 15907-89, 5466-90 Filed: 9/18/1991 Last Modified: 11/14/2024 |
Allen v. Commissioner , 62 T.C.M. 741 ( 1991 ) |
Cite Numbers: 62 T.C.M. 741, 1991 Tax Ct. Memo LEXIS 501, 1991 T.C. Memo. 452
Docket Number: Docket Nos. 19865-87, 3222-88, 13810-88 Filed: 9/18/1991 Last Modified: 11/20/2020 |
Berry v. Commissioner , 97 T.C. 339 ( 1991 ) |
Cite Numbers: 97 T.C. 339, 1991 U.S. Tax Ct. LEXIS 83, 97 T.C. No. 23
Docket Number: Docket No. 6978-89 Filed: 9/18/1991 Last Modified: 11/14/2024 |
Bettner v. Commissioner , 62 T.C.M. 753 ( 1991 ) |
Cite Numbers: 62 T.C.M. 753, 1991 Tax Ct. Memo LEXIS 502, 1991 T.C. Memo. 453
Docket Number: Docket No. 1529-90 Filed: 9/18/1991 Last Modified: 11/21/2020 |
Harden v. Commissioner , 62 T.C.M. 756 ( 1991 ) |
Cite Numbers: 62 T.C.M. 756, 1991 Tax Ct. Memo LEXIS 503, 1991 T.C. Memo. 454
Docket Number: Docket No. 11038-89 Filed: 9/18/1991 Last Modified: 11/21/2020 |
AMRB Assoc. v. Commissioner , 62 T.C.M. 733 ( 1991 ) |
Cite Numbers: 62 T.C.M. 733, 1991 Tax Ct. Memo LEXIS 499, 1991 T.C. Memo. 450
Docket Number: Docket No. 4130-88 Filed: 9/16/1991 Last Modified: 11/20/2020 |
Estate of Clayton v. Commissioner , 97 T.C. 327 ( 1991 ) |
Cite Numbers: 97 T.C. 327, 1991 U.S. Tax Ct. LEXIS 81, 97 T.C. No. 22
Docket Number: Docket No. 24320-90 Filed: 9/16/1991 Last Modified: 11/14/2024 |
Garcia v. Commissioner , 62 T.C.M. 736 ( 1991 ) |
Cite Numbers: 62 T.C.M. 736, 1991 Tax Ct. Memo LEXIS 500, 1991 T.C. Memo. 451
Docket Number: Docket No. 6097-88 Filed: 9/16/1991 Last Modified: 11/21/2020 |
Illes v. Commissioner , 62 T.C.M. 728 ( 1991 ) |
Cite Numbers: 62 T.C.M. 728, 1991 Tax Ct. Memo LEXIS 498, 1991 T.C. Memo. 449
Docket Number: Docket No. 9616-90 Filed: 9/16/1991 Last Modified: 11/20/2020 |
Johnson v. Commissioner , 62 T.C.M. 710 ( 1991 ) |
Cite Numbers: 62 T.C.M. 710, 1991 Tax Ct. Memo LEXIS 496, 1991 T.C. Memo. 447
Docket Number: Docket No. 14146-90 Filed: 9/16/1991 Last Modified: 11/21/2020 |
Minter v. Commissioner , 62 T.C.M. 712 ( 1991 ) |
Cite Numbers: 62 T.C.M. 712, 1991 Tax Ct. Memo LEXIS 497, 1991 T.C. Memo. 448
Docket Number: Docket Nos. 14033-88, 14054-88 Filed: 9/16/1991 Last Modified: 11/21/2020 |
Crawford v. Commissioner , 97 T.C. 302 ( 1991 ) |
Cite Numbers: 97 T.C. 302, 1991 U.S. Tax Ct. LEXIS 79, 97 T.C. No. 20
Docket Number: Docket No. 1380-90 Filed: 9/11/1991 Last Modified: 11/14/2024 |
Guardian Indus. Corp. v. Commissioner , 97 T.C. 308 ( 1991 ) |
Cite Numbers: 97 T.C. 308, 1991 U.S. Tax Ct. LEXIS 80, 97 T.C. No. 21
Docket Number: Docket No. 27308-87 Filed: 9/11/1991 Last Modified: 11/14/2024 |
Meunier v. Commissioner , 62 T.C.M. 705 ( 1991 ) |
Cite Numbers: 62 T.C.M. 705, 1991 Tax Ct. Memo LEXIS 495, 1991 T.C. Memo. 446
Docket Number: Docket No. 24548-89 Filed: 9/11/1991 Last Modified: 11/20/2020 |
Amsler v. Commissioner , 62 T.C.M. 682 ( 1991 ) |
Cite Numbers: 62 T.C.M. 682, 1991 Tax Ct. Memo LEXIS 492, 1991 T.C. Memo. 443
Docket Number: Docket Nos. 24448-81, 22501-84, 22732-84, 33599-84, 33741-84, 33742-84 Filed: 9/10/1991 Last Modified: 11/20/2020 |
Dougherty v. Commissioner , 62 T.C.M. 680 ( 1991 ) |
Cite Numbers: 62 T.C.M. 680, 1991 Tax Ct. Memo LEXIS 491, 1991 T.C. Memo. 442
Docket Number: Docket No. 17759-89 Filed: 9/10/1991 Last Modified: 11/21/2020 |
United Fibertech, Ltd. v. Commissioner , 62 T.C.M. 699 ( 1991 ) |
Cite Numbers: 62 T.C.M. 699, 1991 Tax Ct. Memo LEXIS 494, 1991 T.C. Memo. 445
Docket Number: Docket No. 32531-88 Filed: 9/10/1991 Last Modified: 11/21/2020 |
Ward v. Commissioner , 62 T.C.M. 695 ( 1991 ) |
Cite Numbers: 62 T.C.M. 695, 1991 Tax Ct. Memo LEXIS 493, 1991 T.C. Memo. 444
Docket Number: Docket No. 11510-88 Filed: 9/10/1991 Last Modified: 11/21/2020 |
Culmo v. Commissioner , 62 T.C.M. 678 ( 1991 ) |
Cite Numbers: 62 T.C.M. 678, 1991 Tax Ct. Memo LEXIS 490, 1991 T.C. Memo. 441
Docket Number: Docket No. 7981-90 Filed: 9/9/1991 Last Modified: 11/20/2020 |
Occean v. Commissioner , 62 T.C.M. 675 ( 1991 ) |
Cite Numbers: 62 T.C.M. 675, 1991 Tax Ct. Memo LEXIS 488, 1991 T.C. Memo. 439
Docket Number: Docket No. 29740-89 Filed: 9/9/1991 Last Modified: 11/20/2020 |
Strong v. Comm'r , 62 T.C.M. 673 ( 1991 ) |
Cite Numbers: 62 T.C.M. 673, 1991 Tax Ct. Memo LEXIS 487, 1991 T.C. Memo. 438
Docket Number: Docket No. 8861-90 Filed: 9/9/1991 Last Modified: 11/20/2020 |
Vaughn v. Commissioner , 62 T.C.M. 677 ( 1991 ) |
Cite Numbers: 62 T.C.M. 677, 1991 Tax Ct. Memo LEXIS 489, 1991 T.C. Memo. 440
Docket Number: Docket No. 12085-90 Filed: 9/9/1991 Last Modified: 11/21/2020 |
Breakell v. Commissioner , 97 T.C. 282 ( 1991 ) |
Cite Numbers: 97 T.C. 282, 1991 U.S. Tax Ct. LEXIS 77, 97 T.C. No. 18
Docket Number: Docket No. 12292-90 Filed: 9/5/1991 Last Modified: 11/14/2024 |
Cambridge Research & Dev. Group v. Commissioner , 97 T.C. 287 ( 1991 ) |
Cite Numbers: 97 T.C. 287, 1991 U.S. Tax Ct. LEXIS 78, 97 T.C. No. 19
Docket Number: Docket No. 3435-88 Filed: 9/5/1991 Last Modified: 11/14/2024 |
Carp v. Commissioner , 62 T.C.M. 658 ( 1991 ) |
Cite Numbers: 62 T.C.M. 658, 1991 Tax Ct. Memo LEXIS 485, 1991 T.C. Memo. 436
Docket Number: Docket Nos. 10476-90, 11016-90 Filed: 9/5/1991 Last Modified: 11/21/2020 |
McGinty v. Commissioner , 62 T.C.M. 654 ( 1991 ) |
Cite Numbers: 62 T.C.M. 654, 1991 Tax Ct. Memo LEXIS 484, 1991 T.C. Memo. 435
Docket Number: Docket Nos. 14622-85, 5693-89 Filed: 9/5/1991 Last Modified: 11/20/2020 |
Universal Research & Dev. Partnership No. 1 v. Commissioner , 62 T.C.M. 661 ( 1991 ) |
Cite Numbers: 62 T.C.M. 661, 1991 Tax Ct. Memo LEXIS 486, 1991 T.C. Memo. 437
Docket Number: Docket Nos. 9893-88, 9894-88, 1729-89, 4329-89 Filed: 9/5/1991 Last Modified: 11/21/2020 |
Curmon v. Commissioner , 62 T.C.M. 651 ( 1991 ) |
Cite Numbers: 62 T.C.M. 651, 1991 Tax Ct. Memo LEXIS 481, 1991 T.C. Memo. 432
Docket Number: Docket No. 16104-89 Filed: 9/4/1991 Last Modified: 11/21/2020 |
Phirman v. Commissioner , 62 T.C.M. 648 ( 1991 ) |
Cite Numbers: 62 T.C.M. 648, 1991 Tax Ct. Memo LEXIS 480, 1991 T.C. Memo. 431
Docket Number: Docket Nos. 2829-91, 2830-91 Filed: 9/4/1991 Last Modified: 11/21/2020 |
Woods v. Commissioner , 62 T.C.M. 652 ( 1991 ) |
Cite Numbers: 62 T.C.M. 652, 1991 Tax Ct. Memo LEXIS 482, 1991 T.C. Memo. 433
Docket Number: Docket No. 20587-90 Filed: 9/4/1991 Last Modified: 11/20/2020 |
Markham v. Commissioner , 62 T.C.M. 645 ( 1991 ) |
Cite Numbers: 62 T.C.M. 645, 1991 Tax Ct. Memo LEXIS 479, 1991 T.C. Memo. 430
Docket Number: Docket No. 19337-88 Filed: 9/3/1991 Last Modified: 11/20/2020 |
Misleh v. Commissioner , 62 T.C.M. 640 ( 1991 ) |
Cite Numbers: 62 T.C.M. 640, 1991 Tax Ct. Memo LEXIS 477, 1991 T.C. Memo. 428
Docket Number: Docket No. 18781-89 Filed: 9/3/1991 Last Modified: 11/21/2020 |
Subt v. Commissioner , 62 T.C.M. 642 ( 1991 ) |
Cite Numbers: 62 T.C.M. 642, 1991 Tax Ct. Memo LEXIS 478, 1991 T.C. Memo. 429
Docket Number: Docket No. 27055-89 Filed: 9/3/1991 Last Modified: 11/20/2020 |