DocketNumber: Docket No. 5904-88
Citation Numbers: 1997 T.C. Memo. 211, 73 T.C.M. 2723, 1997 Tax Ct. Memo LEXIS 245
Judges: DAWSON,COUVILLION
Filed Date: 5/6/1997
Status: Non-Precedential
Modified Date: 4/18/2021
MEMORANDUM OPINION
DAWSON,
*247 OPINION OF THE SPECIAL TRIAL JUDGE
COUVILLION,
*249 This case arises out of Roger W. Dornbrock's (Mr. Dornbrock) participation in a 1981 master recording leasing program known as the Pop Phonomasters Leasing Program (Pop Phonomasters program). Mr. Dornbrock participated in the leasing program in 1981 by signing an "Offer to Participate in the Co-tenancy and Operating Agreement and Phonomasters Lease" (Offer). Mr. and Mrs. Dornbrock claimed a Schedule E partnership loss and an investment tax credit on their joint 1981 Federal income tax return from the Pop Phonomasters program. They also filed amended joint Federal income tax returns for 1978, 1979, and 1980, claiming investment tax credit carrybacks for those years arising out of the Pop Phonomasters program. The investment tax credits resulted in Federal income tax refunds for each of these years. On April 12, 1985, a notice of deficiency was issued to Roger W. Dornbrock and Maryn J. Dornbrock, husband and wife, for all years involving the Pop Phonomasters program. In the notice of deficiency, respondent determined the following deficiencies in Federal income taxes and additions to tax:
Additions to Tax | |||
Sec. | Sec. | ||
Year | Deficiency | 6653(a) | 6659 |
1978 | $ 3,273.50 | $ 163.68 | $ 982.05 |
1979 | 9,818.00 | 490.90 | 2,945.40 |
1980 | 3,081.00 | 154.05 | 924.30 |
*250 These deficiencies arose solely from Roger W. Dornbrock's participation in the Pop Phonomasters program. 4
On July 11, 1985, a joint petition was filed on behalf of approximately 35 petitioners who received notices of deficiency as a result of their participation in the Pop Phonomasters program, including Mr. and Mrs. Dornbrock. 5 The timely petition in this case was filed on behalf of petitioners by Hallison H. Young (Mr. Young), an attorney who is admitted to practice before this Court. 6 At the time the petition was filed, Mr. and Mrs. Dornbrock were legal residents of the State of Michigan. On July 19, 1987, Mr. Dornbrock died, and Mrs. Dornbrock was subsequently appointed as personal representative of his estate by the Probate Court of Wayne County, Michigan. At the time the subject motion was filed, Mrs. Dornbrock continued to be a legal resident of the State of Michigan. *251
Due to the large number of participants in the Pop Phonomasters program who had filed the joint petition, several petitioners representing various versions of the program were selected as "lead cases" that were tried first, and the remainder of petitioners were severed from the lead cases and assigned a separate docket number (i.e., this case). The Court then continued this case pending the outcome of the lead cases. Roger W. Dornbrock and Maryn J. Dornbrock were among petitioners who were severed from the lead cases and assigned to this case. In due course, a notice was issued calendaring this case for trial.
The lead cases in the program that were tried *252 were decided by this Court in
In the stipulated decision entered in this case, the parties agreed to deficiencies in Federal income taxes and additions to tax with regard to Mr. and Mrs. Dornbrock in the amounts set out in the notice of deficiency. The stipulated decision document was lodged with the Court when the case was called for trial on November*253 1, 1993, and the decision was entered by the Court on December 23, 1993. Concurrent with the filing of the stipulation, the parties filed a Motion to Substitute Parties and to Change Caption with respect to petitioner Roger W. Dornbrock, who passed away in July 1987. Pursuant to Rule 63(a), this Court ordered that "Estate of Roger W. Dornbrock, Deceased, Maryn J. Dornbrock, Personal Representative" be substituted for "Roger W. Dornbrock" as a petitioner in this case.
Throughout the entire process just described, the attorney, Mr. Young, represented the taxpayers in the lead cases that were tried, and he continued as attorney for the taxpayers in this case, which had been severed from the lead cases. Mr. Young was in direct contact with only one of the program participants, Frank C. Pasternak (Mr. Pasternak). Mr. Pasternak was a certified public accountant whose clients included one of the organizers of the Pop Phonomasters program. Mr. Pasternak had accepted the responsibility of acting as "Co-tenancy Operator" (CTO) for the Pop Phonomasters program. By signing the aforementioned Offer, each Pop Phonomasters participant, including Mr. Dornbrock, appointed Mr. Pasternak as his or *254 her attorney in fact and authorized him to execute, on behalf of each participant, the Co-tenancy and Operating Agreement, the Phonomasters Lease Agreement, and the Phonomasters Marketing Agency Agreement. Each participant also authorized Mr. Pasternak to execute any documents required under
As Pop Phonomasters participants began receiving notices of deficiency regarding their investments, some of them contacted Mr. Pasternak about the matter. In response to their inquiries, and in his capacity as CTO, Mr. Pasternak mailed a form letter to each of the Pop Phonomasters participants regarding the notices of deficiency received by them. The form letter was drafted by Mr. Young's law firm; however, the letters were*255 signed by Mr. Pasternak and were printed on "Phonorecords Phonomaster Leasing" letterhead and stated: Dear Co-tenant: As you are aware, the Internal Revenue Service has been conducting an investigation into the tax liabilities of certain co-tenants participation in It appears that certain of these investigations by the IRS involve substantial and controlling common questions of law or fact. Accordingly, if you wish to join in a consolidated effort (joint Tax Court Petition) return an To help me and/or my representative prepare the petition, promptly deliver to me all available information which substantiates all adjustments reflected on IRS Form 5278 Statement of Income Tax changes attached to your Notice of Deficiency by June 24, 1985. Thank you for your cooperation. Very truly yours, Frank Pasternak Co-tenant Operator The undersigned hereby desire(s) to contest the attached Notice of Deficiency and authorize Frank Pasternak or his representative to file a joint/consolidated petition with the United States Tax Court for a redetermination of the deficiency. The undersigned hereby enclose(s) a copy of his/her Statutory Notice of Deficiency.
At the hearing on the subject motion, Mrs. Dornbrock testified that, although she was not aware of the details surrounding the Pop Phonomasters program, her husband had told her about his investment in Pop Phonomasters and that she had raised no objections. Further, she admitted that*257 her husband had told her, prior to his death in 1987, that a tax problem had arisen with the investment. 7 He directed her to call Mr. Pasternak if she had any questions regarding the investment or the tax problems associated therewith. After her husband's death, Mrs. Dornbrock called Mr. Pasternak to inform him of her husband's death, but she did not discuss the Pop Phonomasters program with him.
After the stipulated decision in this case became final, the Internal Revenue Service (IRS) assessed the various deficiencies and additions to tax in accordance with the decision. In March 1994, Mrs. Dornbrock received a letter from the IRS informing her that she owed $ 17,267.81 for the tax year 1978. *258 Believing that this amount represented all of her tax liabilities, she paid this amount in full. Shortly thereafter she received further correspondence from the IRS informing her that she owed $ 51,790.34 for 1979 and $ 15,043.26 for 1980. Upon receipt of the correspondence referencing 1979 and 1980, Mrs. Dornbrock sought the advice of a certified public accountant, who referred her to an attorney. This series of events gave rise to the motion filed on her behalf and that is presently before the Court.
In her motion for leave to file, in which Mrs. Dornbrock is represented by attorney Andrew W. Mychalowych (Mr. Mychalowych), she alleges "fraud on the Court" because Mr. Young lacked authority to represent her in this case. In further filings, Mrs. Dornbrock alleges that this Court lacked jurisdiction over both her and the estate of her deceased husband. At the hearing, Mrs. Dornbrock modified her position to contend that Mr. Young's lack of authority to represent her originated only at the time of her husband's death. 8 She further alleges that any authority Mr. Young may have had to represent her husband terminated upon Mr. Dornbrock's death, and that Mr. Young had no authority to*259 represent her as personal representative of her husband's estate. Mrs. Dornbrock asserts that Mr. Young had no authority to execute the stipulated decision document on her behalf and on behalf of the estate of her deceased husband, and, therefore, the decision should be vacated. Respondent objects to petitioner's motion.
With regard to the argument that Mr. Young lacked*260 authority to represent her, Mrs. Dornbrock contends that she had no knowledge of this litigation and she did not personally authorize Mr. Young to represent her in this case. Mrs. Dornbrock contends further that, if Mr. Young had the authority to represent her in filing the joint petition, he was acting as her subagent (by and through her agent, Mr. Dornbrock) rather than as her agent. Accordingly, she argues that, under common law principles of agency, Mr. Young's status as subagent for her terminated upon the death of Mr. Dornbrock, her agent. Thus, Mrs. Dornbrock contends that Mr. Young's authority to represent her as a subagent terminated upon the death of her husband.
With regard to her argument that Mr. Young lacked authority to represent her husband's estate, Mrs. Dornbrock contends that, under Michigan law, Mr. Young's authority to represent Mr. Dornbrock terminated upon Mr. Dornbrock's death. She contends that Mr. Young never obtained her permission, as personal representative of her husband's estate, to substitute parties as he did in this case. She argues further that her husband's estate was closed in 1988; yet, the estate was not substituted as a party until 1993. Therefore, *261 she contends, this Court never obtained jurisdiction over the estate of her deceased husband. 9
In support of her motion, Mrs. Dornbrock asserts that she (1) had no specific knowledge of the tax deficiencies at issue herein, (2) did not sign the petition, (3) did not know Mr. Young, (4) did not personally authorize Mr. Young to file a petition on her behalf, (5) never received any communication from Mr. Young regarding this case, (6) never received a bill from Mr. Young for services rendered in this case, and (7) did not personally authorize Mr. Young to enter into a settlement agreement on her behalf or on behalf of her husband's estate.
Rule 162 provides that a motion to vacate shall be filed within 30 days after a decision has been entered, unless the Court shall otherwise permit. Sections*262 7481 and 7483 provide generally that a decision of this Court becomes final, in the absence of a timely filed notice of appeal, 90 days from the date the decision is entered. As a general rule, this Court is without jurisdiction to vacate a decision after the decision becomes final.
*264 The jurisdiction of this Court is based on a timely filed petition.
When a petition is filed by an attorney on behalf of a taxpayer, the question is whether that taxpayer authorized the attorney to act on his or her behalf. This is a factual question to be decided based on common law principles of agency.
In
The record establishes that Mrs. Dornbrock habitually turned over the responsibility of dealing with the couple's business and financial matters, including their Federal*266 income tax matters, to her husband. Mrs. Dornbrock trusted her husband completely and signed their joint Federal income tax returns without even reviewing them. Furthermore, Mrs. Dornbrock never opened any mail that appeared to be financially or tax related, even though it may have been addressed jointly to her and her husband. Mrs. Dornbrock was aware of correspondence received from the IRS; however, she allowed Mr. Dornbrock to deal with such matters without question. This conduct impliedly authorized Mr. Dornbrock to represent Mrs. Dornbrock with respect to their Federal income tax matters. Mr. Dornbrock acted within the scope of this authority when he retained Mr. Young, by and through Mr. Pasternak, to file a petition with this Court. Mr. Young acted pursuant to the authority granted to him by Mr. Dornbrock on Mr. and Mrs. Dornbrock's behalf when he filed the joint petition in this case. "Even if * * * [the taxpayer ] was not aware of the dispute with the IRS, her own admitted delegation of authority to her husband cannot now be revoked because she is unhappy with the outcome of her case. 'Deficiencies ex post do not detract from authority ex ante.'"
Mrs. Dornbrock further contends that this Court lacked jurisdiction over her husband's estate at the time the decision was entered. The petition was filed timely on July 11, 1985, and Mr. Dornbrock died in 1987 while this case was pending. Prior to entry of the decision, the Court ordered, pursuant to Rule 63(a), that the estate of her husband, through Mrs. Dornbrock as personal representative, be substituted as a petitioner in this case.
It is well settled that a petitioner's death does not divest this Court of jurisdiction over the income tax liability of such petitioner for years at issue.
When a petitioner dies, the Court generally will order that a representative or successor be substituted as the proper party. Rule 63(a). The legal capacity in this Court of a representative is controlled by Rule 60(c). This Court applies local law to determine who may represent the decedent's estate in this Court.
As was noted in The foregoing makes it clear that the Court's jurisdiction over a case continues unimpaired by the death of a petitioner and even * * * [in the event that ] there is no personal representative appointed to act in the place and stead of the decedent. And if our jurisdiction continues, then there must be a procedural means to bring the case to a close.
Mrs. Dornbrock contends that the substitution of parties in this matter was improper or invalid because her husband's estate had been closed some 5 years prior to the substitution. Her argument in this regard is misplaced. The Supreme Court of Michigan has held: probate and closing of an estate should not bar an action that may yet, *271 within the applicable statute of limitation, be commenced directly against the personal representative of the decedent. Just as the failure of heirs to probate a decedent's estate does not preclude the commencement of an action, neither should the closing of an estate preclude the commencement of an action which otherwise is authorized. Although the probate of an estate has been completed and the estate closed, where a person has an action which by statute may be commenced directly against the personal representative of the decedent without first filing a claim against his probate estate, the administration of the estate is "incomplete" within the meaning of the statute and upon petition the estate may be reopened to provide a suable person so that the action can be commenced. * * * [Fn. ref. omitted.]
Since the Court concludes that the decision entered in this case was not void as to Mrs. Dornbrock and her husband's estate for lack of jurisdiction, the Court next addresses the contention that there was "fraud on the Court". This Court has jurisdiction to set aside a decision that*273 has become final where there is a fraud on the Court.
This Court, in Fraud on the court is "only that species of fraud which does, or attempts to, defile the court itself, or is a fraud perpetrated by officers of the court so that the judicial machinery cannot perform in the usual manner its impartial task of adjudging cases that*274 are presented for adjudication. Fraud,
The first consideration is Mr. Young's purported representation of all petitioners in the original joint petition. The practice of a few attorneys, or even one attorney, representing a large group of investors who were engaged in a single transaction is commonplace and is not by its nature a cause for suspicion. Also, it is not unusual in such circumstances for such attorney or attorneys to have direct contact with only a few, or even one, of the investors appointed to represent the others. The practice of such attorney or attorneys maintaining continuous and direct contact with each individual investor could prove*275 to be impractical, overburdensome, and could cause severe delays in the litigation of a case.
Next, it is necessary to consider Mr. Dornbrock's authorization of Mr. Young to represent Mr. and Mrs. Dornbrock in this case. Mr. Young testified that he would not have included an individual's name on the original joint petition unless he had received from the individual a consent form and a copy of their notice of deficiency. 11 Indeed, Mrs. Dornbrock failed to show how Mr. Young could have obtained the correct amounts of deficiencies and additions to tax, to include in the joint petition, unless her husband had indeed forwarded their notice of deficiency to Mr. Young through Mr. Pasternak. On the entire record, this Court is convinced that Mr. Young was given the authority, by Mr. Dornbrock, to represent both Mr. and Mrs. Dornbrock in the filing of the joint petition in this case on their behalf.
*276 The joint petition was timely filed and Mr. Young thereby became counsel of record for Mr. and Mrs. Dornbrock in this case. It is notable that the appearance of an attorney on behalf of an individual creates a presumption that the attorney has the authority to represent that individual.
Mrs. Dornbrock contends that Mr. Young represented her as a subagent, who had been appointed by and through her agent, Mr. Dornbrock. She alleges further that, under common law principles of agency, a subagency terminates upon the death of the agent. Therefore, she argues, Mr. Young's authority to represent her terminated with the death of her husband. In support of this proposition Mrs. Dornbrock cites several excerpts from the Restatement (Second) of Agency and a case decided in the Probate Court of Cuyahoga County, Ohio. See
The Court agrees with the general proposition that, in a true subagency relationship, the death of the agent terminates the relationship between the principal and the subagent. Even if there was a subagency relationship that terminated upon the death of Mr. Dornbrock, Mrs. Dornbrock failed to show that Mr. Young's continued representation *278 of her subsequent to her husband's death amounted to fraud on the Court. Mr. Young was never notified that he was representing Mrs. Dornbrock as her subagent rather than as her agent; therefore, he could not have been expected to assume that the death of Mr. Dornbrock would terminate his authority to represent Mrs. Dornbrock. Mr. Young's continued representation of Mrs. Dornbrock was clearly in her best interest since she claims she had no knowledge of the proceedings and, therefore, would not have had the opportunity to appoint new counsel to represent her in this case. Mr. Young had a duty to represent Mrs. Dornbrock to the best of his ability until he was notified otherwise, a duty which he aptly fulfilled. On this record, the Court is satisfied that Mr. Young filed the petition as agent for both Mr. and Mrs. Dornbrock. There is no evidence to support the contention that Mr. Dornbrock employed Mr. Young to represent him alone and that Mr. Young represented Mrs. Dornbrock in a subagency capacity. There were some 35 husbands and wives who were joint petitioners in this case and to hold that, as to this one couple, Mr. and Mrs. Dornbrock, there was this special agent and subagent relationship, *279 is simply incredible. The Court does not buy that argument.
Mrs. Dornbrock contends that, under Michigan law, an attorney-client relationship terminates upon the death of the client, and the authority of the attorney to represent the deceased client is revoked. Therefore, she contends, Mr. Young's authority to represent her husband terminated upon Mr. Dornbrock's death. Mrs. Dornbrock's aforementioned statement of Michigan law is accurate. Indeed, The rule in Michigan is that the authority of an attorney is revoked and the attorney-client relationship is terminated when the client dies.
Nevertheless, Mrs. Dornbrock has failed to show that any of Mr. Young's actions subsequent to Mr. Dornbrock's death amounted to fraud on the Court. Mr. Young is an attorney; however, he does not possess the ability to read the minds of his clients. Mr. Young was notified of Mr. Dornbrock's death; however, he was not instructed to discontinue his representation of Mr. Dornbrock. When Mr. Young was made aware of the death of Mr. Dornbrock, he took the appropriate action of moving this Court to substitute parties, as provided for in
Mrs. Dornbrock's assertions that she could not have contacted Mr. Young regarding these matters because she had no knowledge of the Pop Phonomasters program or of the handling of any tax problems associated therewith carry very little weight with the Court. The evidence shows that Mrs. Dornbrock knew of the Pop Phonomasters program and was advised by her husband, prior to his death, of a potential tax problem with the investment. She was fully aware that Mr. Pasternak was the contact person for further information regarding such matters, and that any tax problem would be a joint liability of hers and Mr. Dornbrock's. Mrs. Dornbrock telephoned Mr. Pasternak to notify him of her husband's death. She had no other reason to contact Mr. Pasternak except for her husband's investment in the Pop Phonomasters program and to afford Mr. Pasternak the opportunity to act accordingly with respect to that program as it was affected by her husband's death. Under these circumstances, Mrs. Dornbrock cannot now claim*282 ignorance and expect this Court to vacate a final decision based on such claims. A taxpayer's lack of diligence does not amount to fraud on the Court.
Finally, Mrs. Dornbrock contends that, due to fraud on the Court, she was denied the right to assert the defense of "innocent spouse" under section 6013(e). The evidence does not show that any person gave Mr. Young any reason to believe that there was an innocent spouse issue in this case. Further, there is no reason to believe that such issue was not raised in the petition because of any collusion or fraud. Even if this Court were to conclude that Mrs. Dornbrock was entitled to innocent spouse relief, the decision should not be vacated because of the failure of Mr. Young to raise that issue. See There is no principle of effective assistance of counsel in civil cases. Shortcomings by counsel may be addressed in malpractice actions; they do not authorize the loser to litigate from scratch against the original adversary. *283 [Citations omitted.]
There is no suggestion of fraud on the Court in Mr. Young's actions. Mr. Young, who testified at the hearing, admitted that he had never met Mr. and Mrs. Dornbrock or had any direct contact with them, nor did he have any direct contact with any of the Pop Phonomasters investors, except for Mr. Pasternak, and that it was understood that this was the manner in which the Pop Phonomasters litigation would be handled. If Mr. or Mrs. Dornbrock*284 were not kept sufficiently informed about the progress of this case, that was a result of either their own inattentiveness or an inadvertent failure of communication on the part of Mr. Pasternak. However, as this Court stated in even if we were to conclude that * * * [counsel] was negligent in this matter [his representation of the Dornbrocks], such conduct would not constitute fraud on the Court. See
The Court is satisfied that neither Mr. Young, Mr. Pasternak, nor any other party involved in the Pop Phonomasters litigation, made any deliberate attempt to deny Mr. or Mrs. Dornbrock or the Estate of Roger W. Dornbrock, deceased, Maryn J. Dornbrock, personal representative, their right to be heard by this Court. Mrs. Dornbrock has failed to show that any of Mr. Young's actions in this case involved the "evil intent, deceit or collusion which have marked those cases where final verdicts have been set aside." See
1. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.↩
2. As discussed later in greater detail, this motion was filed by petitioner, Maryn J. Dornbrock, individually on her own behalf, and on behalf of the Estate of Roger W. Dornbrock, Deceased, in her capacity as personal representative of such estate.↩
3. Under the circumstances herein, the motion for leave to file the motion to vacate or revise is a prerequisite to filing the motion to vacate or revise. In deciding whether to grant or deny a motion for leave to file a motion to vacate or revise, the Court may consider the merits of the underlying motion to vacate or revise to determine whether further proceedings are appropriate.
4. Although adjustments were made in the notice of deficiency to the Dornbrocks' income for 1981, no deficiency was determined for that year.↩
5. For purposes of simplicity in numbers, the Court counts husbands and wives who filed joint returns and received joint notices of deficiency as "one" petitioner.↩
6. The petition was signed by Mr. Young as counsel for petitioners. A petition in the Tax Court need not be signed by the taxpayers and may be signed by their counsel. Rules 23(a)(3), 24(a).↩
7. At this time, Mr. Dornbrock had become aware that he was terminally ill and was taking steps to prepare his wife to handle financial matters after he had passed away. His efforts included providing his wife with much financial information of which she had previously, by her own admission, been intentionally unaware.↩
8. Mrs. Dornbrock's changed position appears to have resulted from the Court's observation that, if Mr. Young never had authority to represent her, this Court never had jurisdiction over her, and respondent would have been free to assess her for the amounts determined in the notice of deficiency. This result would complicate the legal process in that presumably Mrs. Dornbrock would be required to continue the action in this Court for a determination that there was no jurisdiction and commence a separate legal proceeding in U.S. District Court for a refund. This latter proceeding, however, would require a prior payment in full of the assessments.↩
9. Mrs. Dornbrock's position on this argument is not clear as to whether the Court's purported loss of jurisdiction over her husband's estate reverted back to the date of the filing of the petition or the date her husband died.↩
10. In
11. In fact, Mr. Young testified, and the record reflects, that he represented most, but not all, of the Pop Phonomasters investors.↩
12. Mrs. Dornbrock's claim of innocent spouse is undermined by the fact that she paid in full, without question, the first bill she received from respondent after the decision was entered with respect to the 1978 tax year.↩
Genova Dominguez, as Administratrix of the Estate of ... , 583 F.2d 615 ( 1978 )
Senate Realty Corporation v. Commissioner of Internal ... , 511 F.2d 929 ( 1975 )
Reo Motors, Inc. v. Commissioner of Internal Revenue , 219 F.2d 610 ( 1955 )
Ralph Harold Harbold v. Commissioner of Internal Revenue , 51 F.3d 618 ( 1995 )
Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony ... , 990 F.2d 893 ( 1993 )
Charles W. Stickler, Jr., and Nellie M. L. Stickler v. ... , 464 F.2d 368 ( 1972 )
Josephine C. Toscano AKA Josephine C. Zelasko v. ... , 441 F.2d 930 ( 1971 )
William H. Kenner and Eleanor v. Kenner v. Commissioner of ... , 387 F.2d 689 ( 1968 )
Laura Heim v. Commissioner of Internal Revenue, Clarence ... , 872 F.2d 245 ( 1989 )
Ben Abatti and Margaret Abatti v. Commissioner of the ... , 859 F.2d 115 ( 1988 )
Peter Billingsley v. Commissioner of the Internal Revenue ... , 868 F.2d 1081 ( 1989 )
Sandra Slavin v. Commissioner of Internal Revenue , 932 F.2d 598 ( 1991 )
Main-Hammond Land Trust v. Commissioner of Internal Revenue , 200 F.2d 308 ( 1952 )
Williams v. Grossman , 409 Mich. 67 ( 1980 )
Wright v. Estate of Treichel , 36 Mich. App. 33 ( 1971 )
Henritzy v. General Electric Company , 182 Mich. App. 1 ( 1990 )
Yeoman v. Commissioner , 25 T.C. 589 ( 1955 )
Toscano v. Commissioner , 52 T.C. 295 ( 1969 )
Dorl v. Commissioner , 57 T.C. 720 ( 1972 )