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Data Month:
- 1286 opinions
- 1176 opinions
- 1045 opinions
- 0965 opinions
- 0868 opinions
- 0760 opinions
- 0654 opinions
- 0556 opinions
- 0471 opinions
- 0372 opinions
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- 0137 opinions
Hefti v. Commissioner , 65 T.C.M. 2241 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2241, 1993 Tax Ct. Memo LEXIS 133, 1993 T.C. Memo. 128
Docket Number: Docket Nos. 23701-90, 23702-90 Filed: 3/31/1993 Last Modified: 11/20/2020 |
Hughes Int'l Sales Corp. v. Commissioner , 100 T.C. 293 ( 1993 ) |
Cite Numbers: 100 T.C. 293, 1993 U.S. Tax Ct. LEXIS 17, 100 T.C. No. 18
Docket Number: Docket No. 6226-90 Filed: 3/31/1993 Last Modified: 11/14/2024 |
Jerome v. Commissioner , 65 T.C.M. 2269 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2269, 1993 Tax Ct. Memo LEXIS 131, 1993 T.C. Memo. 131
Docket Number: Docket No. 28382-91 Filed: 3/31/1993 Last Modified: 11/21/2020 |
Peat Oil & Gas Assocs. v. Commissioner , 65 T.C.M. 2259 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2259, 1993 Tax Ct. Memo LEXIS 130, 1993 T.C. Memo. 130
Docket Number: Docket Nos. 30296-87, 20081-88, 20130-88, 820-91, 24514-91, 30440-91 Filed: 3/31/1993 Last Modified: 11/21/2020 |
Peat Oil & Gas Assocs. v. Commissioner , 100 T.C. 271 ( 1993 ) |
Cite Numbers: 100 T.C. 271, 1993 U.S. Tax Ct. LEXIS 18, 100 T.C. No. 17
Docket Number: Docket Nos. 30296-87, 20081-88, 20130-88, 820-91, 24514-91, 30440-91 Filed: 3/31/1993 Last Modified: 11/14/2024 |
Peterman v. Commissioner , 65 T.C.M. 2254 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2254, 1993 Tax Ct. Memo LEXIS 132, 1993 T.C. Memo. 129
Docket Number: Docket No. 18991-90 Filed: 3/31/1993 Last Modified: 11/20/2020 |
Harper v. Commissioner , 65 T.C.M. 2216 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2216, 1993 Tax Ct. Memo LEXIS 121, 1993 T.C. Memo. 126
Docket Number: Docket No. 14119-90 Filed: 3/30/1993 Last Modified: 11/21/2020 |
MANNING v. COMMISSIONER , 65 T.C.M. 2221 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2221, 1993 Tax Ct. Memo LEXIS 122, 1993 T.C. Memo. 127
Docket Number: Docket Nos. 4917-90, 4920-90, 6116-90, 6117-90 Filed: 3/30/1993 Last Modified: 11/20/2020 |
Powers v. Commissioner , 65 T.C.M. 2214 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2214, 1993 Tax Ct. Memo LEXIS 123, 1993 T.C. Memo. 125
Docket Number: Docket Nos. 7766-81, 719-82 Filed: 3/30/1993 Last Modified: 11/20/2020 |
Schrum v. Commissioner , 65 T.C.M. 2207 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2207, 1993 Tax Ct. Memo LEXIS 124, 1993 T.C. Memo. 124
Docket Number: Docket No. 4859-91 Filed: 3/30/1993 Last Modified: 11/20/2020 |
Scott v. Commissioner , 65 T.C.M. 2205 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2205, 1993 Tax Ct. Memo LEXIS 125, 1993 T.C. Memo. 123
Docket Number: Docket No. 26596-91 Filed: 3/30/1993 Last Modified: 11/21/2020 |
Baptiste v. Commissioner , 100 T.C. 252 ( 1993 ) |
Cite Numbers: 100 T.C. 252, 1993 U.S. Tax Ct. LEXIS 16, 100 T.C. No. 16
Docket Number: Docket Nos. 383-90, 384-90 Filed: 3/29/1993 Last Modified: 11/14/2024 |
Bauman v. Commissioner , 65 T.C.M. 2165 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2165, 1993 Tax Ct. Memo LEXIS 110, 1993 T.C. Memo. 112
Docket Number: Docket No. 8684-92 Filed: 3/29/1993 Last Modified: 11/21/2020 |
Brooks v. Commissioner , 65 T.C.M. 2167 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2167, 1993 Tax Ct. Memo LEXIS 111, 1993 T.C. Memo. 113
Docket Number: Docket No. 25544-92 Filed: 3/29/1993 Last Modified: 11/20/2020 |
Dionne v. Commissioner , 65 T.C.M. 2182 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2182, 1993 Tax Ct. Memo LEXIS 115, 1993 T.C. Memo. 117
Docket Number: Docket Nos. 998-92, 3419-92 Filed: 3/29/1993 Last Modified: 11/20/2020 |
English v. Commissioner , 65 T.C.M. 2160 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2160, 1993 Tax Ct. Memo LEXIS 109, 1993 T.C. Memo. 111
Docket Number: Docket No. 20548-90 Filed: 3/29/1993 Last Modified: 11/20/2020 |
Estate of Kisling v. Commissioner , 65 T.C.M. 2189 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2189, 1993 Tax Ct. Memo LEXIS 117, 1993 T.C. Memo. 119
Docket Number: Docket No. 19743-91 Filed: 3/29/1993 Last Modified: 11/21/2020 |
Fred R. Amsler, M.D., P.C. v. Commissioner , 65 T.C.M. 2168 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2168, 1993 Tax Ct. Memo LEXIS 112, 1993 T.C. Memo. 114
Docket Number: Docket No. 29664-91 Filed: 3/29/1993 Last Modified: 11/20/2020 |
Housing Pioneers v. Commissioner , 65 T.C.M. 2191 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2191, 1993 Tax Ct. Memo LEXIS 118, 1993 T.C. Memo. 120
Docket Number: Docket No. 9018-91X Filed: 3/29/1993 Last Modified: 11/20/2020 |
Laughlin v. Commissioner , 65 T.C.M. 2203 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2203, 1993 Tax Ct. Memo LEXIS 120, 1993 T.C. Memo. 122
Docket Number: Docket No. 21353-91 Filed: 3/29/1993 Last Modified: 11/20/2020 |
Metals Refining, Ltd. v. Commissioner , 65 T.C.M. 2171 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2171, 1993 Tax Ct. Memo LEXIS 113, 1993 T.C. Memo. 115
Docket Number: Docket Nos. 11432-89, 16665-90 Filed: 3/29/1993 Last Modified: 11/21/2020 |
Miller v. Commissioner , 65 T.C.M. 2196 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2196, 1993 Tax Ct. Memo LEXIS 119, 1993 T.C. Memo. 121
Docket Number: Docket No. 7222-90 Filed: 3/29/1993 Last Modified: 11/21/2020 |
Rollins v. Commissioner , 65 T.C.M. 2184 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2184, 1993 Tax Ct. Memo LEXIS 116, 1993 T.C. Memo. 118
Docket Number: Docket No. 17293-90 Filed: 3/29/1993 Last Modified: 11/20/2020 |
United Libertarian Fellowship, Inc. v. Commissioner , 65 T.C.M. 2178 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2178, 1993 Tax Ct. Memo LEXIS 114, 1993 T.C. Memo. 116
Docket Number: Docket No. 12306-89X Filed: 3/29/1993 Last Modified: 11/21/2020 |
Clark v. Commissioner , 65 T.C.M. 2150 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2150, 1993 Tax Ct. Memo LEXIS 129, 1993 T.C. Memo. 107
Docket Number: Docket No. 16222-92 Filed: 3/25/1993 Last Modified: 11/21/2020 |
Estate of Mitchell v. Commissioner , 65 T.C.M. 2157 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2157, 1993 Tax Ct. Memo LEXIS 126, 1993 T.C. Memo. 110
Docket Number: Docket No. 26373-90 Filed: 3/25/1993 Last Modified: 11/20/2020 |
Kenney v. Commissioner , 65 T.C.M. 2152 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2152, 1993 Tax Ct. Memo LEXIS 128, 1993 T.C. Memo. 108
Docket Number: Docket No. 47766-86 Filed: 3/25/1993 Last Modified: 11/21/2020 |
Vanderstappen v. Commissioner , 65 T.C.M. 2155 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2155, 1993 Tax Ct. Memo LEXIS 127, 1993 T.C. Memo. 109
Docket Number: Docket No. 16060-92 Filed: 3/25/1993 Last Modified: 11/21/2020 |
Bard v. Commissioner , 65 T.C.M. 2144 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2144, 1993 Tax Ct. Memo LEXIS 106, 1993 T.C. Memo. 105
Docket Number: Docket No. 13125-91 Filed: 3/24/1993 Last Modified: 11/20/2020 |
Cablevision of Connecticut v. Commissioner , 65 T.C.M. 2147 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2147, 1993 Tax Ct. Memo LEXIS 107, 1993 T.C. Memo. 106
Docket Number: Docket Nos. 4218-92, 4381-92 Filed: 3/24/1993 Last Modified: 11/21/2020 |
Connolly v. Commissioner , 65 T.C.M. 2139 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2139, 1993 Tax Ct. Memo LEXIS 104, 1993 T.C. Memo. 103
Docket Number: Docket No. 11827-91 Filed: 3/24/1993 Last Modified: 11/20/2020 |
Dalco Micro-Fab Partners, Ltd. v. Commissioner , 65 T.C.M. 2132 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2132, 1993 Tax Ct. Memo LEXIS 101, 1993 T.C. Memo. 100
Docket Number: Docket No. 18236-92 Filed: 3/24/1993 Last Modified: 11/21/2020 |
Grippo v. Commissioner , 65 T.C.M. 2135 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2135, 1993 Tax Ct. Memo LEXIS 102, 1993 T.C. Memo. 101
Docket Number: Docket No. 21142-91 Filed: 3/24/1993 Last Modified: 11/21/2020 |
Halliburton Co. v. Commissioner , 100 T.C. 216 ( 1993 ) |
Cite Numbers: 100 T.C. 216, 1993 U.S. Tax Ct. LEXIS 14, 100 T.C. No. 15, 16 Employee Benefits Cas. (BNA) 1929
Docket Number: Docket Nos. 26290-90R, 2397-91R Filed: 3/24/1993 Last Modified: 11/14/2024 |
Richards v. Commissioner , 65 T.C.M. 2137 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2137, 1993 Tax Ct. Memo LEXIS 103, 1993 T.C. Memo. 102
Docket Number: Docket No. 1564-91 Filed: 3/24/1993 Last Modified: 11/21/2020 |
Sumiel v. Commissioner , 65 T.C.M. 2142 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2142, 1993 Tax Ct. Memo LEXIS 105, 1993 T.C. Memo. 104
Docket Number: Docket No. 15719-91 Filed: 3/24/1993 Last Modified: 11/20/2020 |
Carpenter v. Commissioner , 65 T.C.M. 2119 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2119, 1993 Tax Ct. Memo LEXIS 98, 1993 T.C. Memo. 97
Docket Number: Docket No. 13227-91 Filed: 3/23/1993 Last Modified: 11/20/2020 |
Estate of Metzger v. Commissioner , 100 T.C. 204 ( 1993 ) |
Cite Numbers: 100 T.C. 204, 1993 U.S. Tax Ct. LEXIS 15, 100 T.C. No. 14
Docket Number: Docket No. 4952-91 Filed: 3/23/1993 Last Modified: 11/14/2024 |
Mills, Mitchell & Turner v. Commissioner , 65 T.C.M. 2127 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2127, 1993 Tax Ct. Memo LEXIS 100, 16 Employee Benefits Cas. (BNA) 2001, 1993 T.C. Memo. 99
Docket Number: Docket No. 15628-90R Filed: 3/23/1993 Last Modified: 11/20/2020 |
Roberts v. Commissioner , 65 T.C.M. 2121 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2121, 1993 Tax Ct. Memo LEXIS 99, 1993 T.C. Memo. 98
Docket Number: Docket Nos. 24257-90, 24258-90, 24259-90 Filed: 3/23/1993 Last Modified: 11/21/2020 |
McCart v. Commissioner , 65 T.C.M. 2115 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2115, 1993 Tax Ct. Memo LEXIS 108, 1993 T.C. Memo. 96
Docket Number: Docket No. 29133-91 Filed: 3/22/1993 Last Modified: 11/21/2020 |
Estate of Frost v. Commissioner , 65 T.C.M. 2101 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2101, 1993 Tax Ct. Memo LEXIS 89, 1993 T.C. Memo. 94
Docket Number: Docket No. 17333-89 Filed: 3/18/1993 Last Modified: 11/20/2020 |
McCall v. Commissioner , 65 T.C.M. 2113 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2113, 1993 Tax Ct. Memo LEXIS 97, 1993 T.C. Memo. 95
Docket Number: Docket No. 3880-92 Filed: 3/18/1993 Last Modified: 11/20/2020 |
Barragan v. Commissioner , 65 T.C.M. 2091 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2091, 1993 Tax Ct. Memo LEXIS 85, 1993 T.C. Memo. 92
Docket Number: Docket No. 15680-90 Filed: 3/17/1993 Last Modified: 11/20/2020 |
Green v. Commissioner , 65 T.C.M. 2099 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2099, 1993 Tax Ct. Memo LEXIS 84, 1993 T.C. Memo. 93
Docket Number: Docket No. 30125-91 Filed: 3/17/1993 Last Modified: 11/20/2020 |
Milner v. Commissioner , 65 T.C.M. 2085 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2085, 1993 Tax Ct. Memo LEXIS 91, 1993 T.C. Memo. 91
Docket Number: Docket No. 13124-88 Filed: 3/16/1993 Last Modified: 11/20/2020 |
Risman v. Commissioner , 100 T.C. 191 ( 1993 ) |
Cite Numbers: 100 T.C. 191, 1993 U.S. Tax Ct. LEXIS 13, 100 T.C. No. 13
Docket Number: Docket No. 11429-91 Filed: 3/16/1993 Last Modified: 11/14/2024 |
Salva v. Commissioner , 65 T.C.M. 2080 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2080, 1993 Tax Ct. Memo LEXIS 90, 1993 T.C. Memo. 90
Docket Number: Docket No. 9255-91 Filed: 3/16/1993 Last Modified: 11/21/2020 |
Bowman v. Commissioner , 65 T.C.M. 2069 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2069, 1993 Tax Ct. Memo LEXIS 95, 1993 T.C. Memo. 88
Docket Number: Docket No. 25498-91 Filed: 3/15/1993 Last Modified: 11/20/2020 |
Hagaman v. Commissioner , 100 T.C. 180 ( 1993 ) |
Cite Numbers: 100 T.C. 180, 1993 U.S. Tax Ct. LEXIS 12, 100 T.C. No. 12
Docket Number: Docket No. 3239-90 Filed: 3/15/1993 Last Modified: 11/14/2024 |
Hamlin Dev. Co. v. Commissioner , 65 T.C.M. 2071 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2071, 1993 Tax Ct. Memo LEXIS 94, 1993 T.C. Memo. 89
Docket Number: Docket No. 8324-90R Filed: 3/15/1993 Last Modified: 11/20/2020 |
May v. Commissioner , 65 T.C.M. 2063 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2063, 1993 Tax Ct. Memo LEXIS 92, 1993 T.C. Memo. 86
Docket Number: Docket No. 9000-92 Filed: 3/15/1993 Last Modified: 11/20/2020 |
Scherr v. Commissioner , 65 T.C.M. 2064 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2064, 1993 Tax Ct. Memo LEXIS 93, 1993 T.C. Memo. 87
Docket Number: Docket No. 25547-89 Filed: 3/15/1993 Last Modified: 11/21/2020 |
Zadan v. Commissioner , 65 T.C.M. 2059 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2059, 1993 Tax Ct. Memo LEXIS 96, 1993 T.C. Memo. 85
Docket Number: Docket No. 12135-91 Filed: 3/15/1993 Last Modified: 11/21/2020 |
Siebert v. Commissioner , 65 T.C.M. 2056 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2056, 1993 Tax Ct. Memo LEXIS 83, 1993 T.C. Memo. 83
Docket Number: Docket No. 28945-91 Filed: 3/11/1993 Last Modified: 11/20/2020 |
United Cancer Council, Inc. v. Commissioner , 100 T.C. 162 ( 1993 ) |
Cite Numbers: 100 T.C. 162, 1993 U.S. Tax Ct. LEXIS 11, 100 T.C. No. 11
Docket Number: Docket No. 2008-91X Filed: 3/11/1993 Last Modified: 11/14/2024 |
Wartes v. Commissioner , 65 T.C.M. 2058 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2058, 1993 Tax Ct. Memo LEXIS 86, 1993 T.C. Memo. 84
Docket Number: Docket No. 30733-91 Filed: 3/11/1993 Last Modified: 11/20/2020 |
Guenther v. Commissioner , 65 T.C.M. 2046 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2046, 1993 Tax Ct. Memo LEXIS 87, 1993 T.C. Memo. 82
Docket Number: Docket No. 967-84 Filed: 3/10/1993 Last Modified: 11/21/2020 |
Ruf v. Commissioner , 65 T.C.M. 2035 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2035, 1993 Tax Ct. Memo LEXIS 88, 1993 T.C. Memo. 81
Docket Number: Docket Nos. 3471-91, 3588-91 Filed: 3/10/1993 Last Modified: 11/21/2020 |
Leon H. Perlin Co. v. Commissioner , 65 T.C.M. 2013 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2013, 1993 Tax Ct. Memo LEXIS 81, 1993 T.C. Memo. 79
Docket Number: Docket Nos. 12026-89, 12027-89 Filed: 3/9/1993 Last Modified: 11/20/2020 |
Lorin v. Commissioner , 65 T.C.M. 2028 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2028, 1993 Tax Ct. Memo LEXIS 82, 1993 T.C. Memo. 80
Docket Number: Docket No. 9626-86 Filed: 3/9/1993 Last Modified: 11/21/2020 |
Luaces v. Commissioner , 65 T.C.M. 2010 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2010, 1993 Tax Ct. Memo LEXIS 80, 1993 T.C. Memo. 78
Docket Number: Docket No. 12487-90 Filed: 3/9/1993 Last Modified: 11/20/2020 |
Brunswick Corp. v. Commissioner , 65 T.C.M. 2004 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2004, 1993 Tax Ct. Memo LEXIS 77, 1993 T.C. Memo. 76
Docket Number: Docket No. 37357-87 Filed: 3/8/1993 Last Modified: 11/20/2020 |
Ermatinger v. Commissioner , 65 T.C.M. 2000 ( 1993 ) |
Cite Numbers: 65 T.C.M. 2000, 1993 Tax Ct. Memo LEXIS 78, 1993 T.C. Memo. 75
Docket Number: Docket No. 17287-90 Filed: 3/8/1993 Last Modified: 11/20/2020 |
Loescher v. Commissioner , 65 T.C.M. 1997 ( 1993 ) |
Cite Numbers: 65 T.C.M. 1997, 1993 Tax Ct. Memo LEXIS 79, 1993 T.C. Memo. 74
Docket Number: Docket No. 22672-89 Filed: 3/8/1993 Last Modified: 11/20/2020 |
Chandler v. Commissioner , 65 T.C.M. 1991 ( 1993 ) |
Cite Numbers: 65 T.C.M. 1991, 1993 Tax Ct. Memo LEXIS 70, 1993 T.C. Memo. 72
Docket Number: Docket No. 6697-92 Filed: 3/3/1993 Last Modified: 11/21/2020 |
Keech v. Commissioner , 65 T.C.M. 1986 ( 1993 ) |
Cite Numbers: 65 T.C.M. 1986, 1993 Tax Ct. Memo LEXIS 69, 1993 T.C. Memo. 71
Docket Number: Docket No. 4641-90 Filed: 3/3/1993 Last Modified: 11/20/2020 |
Porten v. Commissioner , 65 T.C.M. 1994 ( 1993 ) |
Cite Numbers: 65 T.C.M. 1994, 1993 Tax Ct. Memo LEXIS 71, 1993 T.C. Memo. 73
Docket Number: Docket No. 10915-91 Filed: 3/3/1993 Last Modified: 11/21/2020 |
McCullough v. Commissioner , 65 T.C.M. 1984 ( 1993 ) |
Cite Numbers: 65 T.C.M. 1984, 1993 Tax Ct. Memo LEXIS 72, 1993 T.C. Memo. 70
Docket Number: Docket No. 15916-90 Filed: 3/2/1993 Last Modified: 11/20/2020 |
Gorham v. Commissioner , 65 T.C.M. 1975 ( 1993 ) |
Cite Numbers: 65 T.C.M. 1975, 1993 Tax Ct. Memo LEXIS 75, 1993 T.C. Memo. 67
Docket Number: Docket No. 23719-90 Filed: 3/1/1993 Last Modified: 11/20/2020 |
Rakosi v. Commissioner , 65 T.C.M. 1977 ( 1993 ) |
Cite Numbers: 65 T.C.M. 1977, 1993 Tax Ct. Memo LEXIS 74, 1993 T.C. Memo. 68
Docket Number: Docket No. 25734-88 Filed: 3/1/1993 Last Modified: 11/20/2020 |
Rakosi v. Commissioner , 65 T.C.M. 1981 ( 1993 ) |
Cite Numbers: 65 T.C.M. 1981, 1993 Tax Ct. Memo LEXIS 73, 1993 T.C. Memo. 69
Docket Number: Docket No. 2813-91 Filed: 3/1/1993 Last Modified: 11/20/2020 |