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- 1182 opinions
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- 0153 opinions
| Boettcher v. Commissioner , 44 T.C.M. 997 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 997, 1982 Tax Ct. Memo LEXIS 245, 1982 T.C. Memo. 501
Docket Number: Docket No. 5805-79. Filed: 8/31/1982 |
| Swigert v. Commissioner , 44 T.C.M. 992 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 992, 1982 Tax Ct. Memo LEXIS 244, 1982 T.C. Memo. 500
Docket Number: Docket Nos. 255-80, 15780-80. Filed: 8/31/1982 |
| Wallach v. Commissioner , 44 T.C.M. 1002 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 1002, 1982 Tax Ct. Memo LEXIS 246, 1982 T.C. Memo. 502
Docket Number: Docket Nos. 871-79, 3795-79, 15338-80, 19525-80. Filed: 8/31/1982 |
| Beck v. Commissioner , 44 T.C.M. 989 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 989, 1982 Tax Ct. Memo LEXIS 251, 1982 T.C. Memo. 499
Docket Number: Docket No. 2250-81. Filed: 8/30/1982 |
| Estate of De Niro v. Commissioner , 44 T.C.M. 981 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 981, 1982 Tax Ct. Memo LEXIS 249, 1982 T.C. Memo. 497
Docket Number: Docket No. 9178-76. Filed: 8/30/1982 |
| Graham v. Commissioner , 79 T.C. 415 ( 1982 ) |
|
Cite Numbers: 79 T.C. 415, 1982 U.S. Tax Ct. LEXIS 46, 79 T.C. No. 25
Docket Number: Docket No. 18973-80 Filed: 8/30/1982 |
| Hebrank v. Commissioner , 44 T.C.M. 978 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 978, 1982 Tax Ct. Memo LEXIS 248, 1982 T.C. Memo. 496
Docket Number: Docket No. 19274-80. Filed: 8/30/1982 |
| Roemer v. Commissioner , 79 T.C. 398 ( 1982 ) |
|
Cite Numbers: 1982 U.S. Tax Ct. LEXIS 45, 79 T.C. No. 24, 79 T.C. 398
Docket Number: Docket No. 949-80 Filed: 8/30/1982 |
| Travers v. Commissioner , 44 T.C.M. 988 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 988, 1982 Tax Ct. Memo LEXIS 250, 1982 T.C. Memo. 498
Docket Number: Docket No. 10504-81. Filed: 8/30/1982 |
| Walker v. Commissioner , 44 T.C.M. 970 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 970, 1982 Tax Ct. Memo LEXIS 247, 1982 T.C. Memo. 495
Docket Number: Docket No. 5499-79. Filed: 8/30/1982 |
| AHW Corp. v. Commissioner , 79 T.C. 390 ( 1982 ) |
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Cite Numbers: 79 T.C. 390, 1982 U.S. Tax Ct. LEXIS 47, 79 T.C. No. 23
Docket Number: Docket No. 28557-81X Filed: 8/25/1982 |
| Estate of Rauhoff v. Commissioner , 44 T.C.M. 968 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 968, 1982 Tax Ct. Memo LEXIS 257, 1982 T.C. Memo. 494
Docket Number: Docket No. 2087-75. Filed: 8/25/1982 |
| Gatlin v. Commissioner , 44 T.C.M. 945 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 945, 1982 Tax Ct. Memo LEXIS 252, 1982 T.C. Memo. 489
Docket Number: Docket Nos. 9760-77, 9761-77. Filed: 8/25/1982 |
| Miller v. Commissioner , 44 T.C.M. 957 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 957, 1982 Tax Ct. Memo LEXIS 254, 1982 T.C. Memo. 491
Docket Number: Docket No. 6529-80. Filed: 8/25/1982 |
| Pusch v. Commissioner , 44 T.C.M. 961 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 961, 1982 Tax Ct. Memo LEXIS 255, 1982 T.C. Memo. 492
Docket Number: Docket No. 6020-78. Filed: 8/25/1982 |
| Ruch v. Commissioner , 44 T.C.M. 964 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 964, 1982 Tax Ct. Memo LEXIS 256, 1982 T.C. Memo. 493
Docket Number: Docket No. 16670-80. Filed: 8/25/1982 |
| Sikes v. Commissioner , 44 T.C.M. 955 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 955, 1982 Tax Ct. Memo LEXIS 253, 1982 T.C. Memo. 490
Docket Number: Docket No. 10637-79. Filed: 8/25/1982 |
| Blue v. Commissioner , 44 T.C.M. 927 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 927, 1982 Tax Ct. Memo LEXIS 258, 1982 T.C. Memo. 486
Docket Number: Docket No. 22587-80. Filed: 8/24/1982 |
| Maatuk v. Commissioner , 44 T.C.M. 932 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 932, 1982 Tax Ct. Memo LEXIS 259, 1982 T.C. Memo. 487
Docket Number: Docket No. 5350-80. Filed: 8/24/1982 |
| Powe Trust v. Comm'r , 44 T.C.M. 933 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 933, 1982 Tax Ct. Memo LEXIS 260, 1982 T.C. Memo. 488
Docket Number: Docket Nos. 10704-78, 10705-78. Filed: 8/24/1982 |
| Broyles v. Commissioner , 44 T.C.M. 908 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 908, 1982 Tax Ct. Memo LEXIS 262, 1982 T.C. Memo. 482
Docket Number: Docket Nos. 427-80, 3958-80, 3960-80, 3961-80. Filed: 8/23/1982 |
| Estate of Garner v. Commissioner , 44 T.C.M. 903 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 903, 1982 Tax Ct. Memo LEXIS 261, 1982 T.C. Memo. 481
Docket Number: Docket No. 16192-80. Filed: 8/23/1982 |
| Green v. Commissioner , 44 T.C.M. 923 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 923, 1982 Tax Ct. Memo LEXIS 265, 1982 T.C. Memo. 485
Docket Number: Docket No. 13499-78. Filed: 8/23/1982 |
| Kauffman v. Commissioner , 44 T.C.M. 920 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 920, 1982 Tax Ct. Memo LEXIS 264, 1982 T.C. Memo. 484
Docket Number: Docket Nos. 13310-79, 13311-79, 13312-79. Filed: 8/23/1982 |
| Lerew v. Commissioner , 44 T.C.M. 918 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 918, 1982 Tax Ct. Memo LEXIS 263, 1982 T.C. Memo. 483
Docket Number: Docket No. 9703-80. Filed: 8/23/1982 |
| Wendland v. Commissioner , 79 T.C. 355 ( 1982 ) |
|
Cite Numbers: 79 T.C. 355, 1982 U.S. Tax Ct. LEXIS 48, 79 T.C. No. 22
Docket Number: Docket Nos. 5708-80, 5709-80, 5710-80, 5711-80, 5712-80, 5769-80, 5771-80, 5772-80, 5773-80, 9376-80 Filed: 8/23/1982 |
| Dykstra v. Commissioner , 44 T.C.M. 890 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 890, 1982 Tax Ct. Memo LEXIS 266, 1982 T.C. Memo. 479
Docket Number: Docket No. 5793-80. Filed: 8/18/1982 |
| Grant v. Commissioner , 44 T.C.M. 893 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 893, 1982 Tax Ct. Memo LEXIS 267, 1982 T.C. Memo. 480
Docket Number: Docket Nos. 8284-79, 8285-79, 8286-79. Filed: 8/18/1982 |
| Ammen v. Commissioner , 44 T.C.M. 875 ( 1982 ) |
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Cite Numbers: 44 T.C.M. 875, 1982 Tax Ct. Memo LEXIS 269, 1982 T.C. Memo. 476
Docket Number: Docket No. 981-79. Filed: 8/17/1982 |
| Ammen v. Commissioner , 44 T.C.M. 883 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 883, 1982 Tax Ct. Memo LEXIS 270, 1982 T.C. Memo. 477
Docket Number: Docket No. 982-79. Filed: 8/17/1982 |
| Anderson v. Commissioner , 44 T.C.M. 874 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 874, 1982 Tax Ct. Memo LEXIS 268, 1982 T.C. Memo. 475
Docket Number: Docket No. 10617-81. Filed: 8/17/1982 |
| Jacklin v. Commissioner , 79 T.C. 340 ( 1982 ) |
|
Cite Numbers: 79 T.C. 340, 1982 U.S. Tax Ct. LEXIS 49, 79 T.C. No. 21
Docket Number: Docket Nos. 4722-79, 7554-79 Filed: 8/17/1982 |
| Lewis v. Commissioner , 44 T.C.M. 887 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 887, 1982 Tax Ct. Memo LEXIS 271, 1982 T.C. Memo. 478
Docket Number: Docket No. 13992-78. Filed: 8/17/1982 |
| Ball v. Commissioner , 44 T.C.M. 863 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 863, 1982 Tax Ct. Memo LEXIS 272, 1982 T.C. Memo. 474
Docket Number: Docket Nos. 2273-78, 7999-79, 8000-79. Filed: 8/16/1982 |
| Estate of Smith v. Commissioner , 79 T.C. 313 ( 1982 ) |
|
Cite Numbers: 79 T.C. 313, 1982 U.S. Tax Ct. LEXIS 50, 79 T.C. No. 19
Docket Number: Docket No. 14747-80 Filed: 8/16/1982 |
| Gresham v. Commissioner , 79 T.C. 322 ( 1982 ) |
|
Cite Numbers: 79 T.C. 322, 1982 U.S. Tax Ct. LEXIS 51, 79 T.C. No. 20
Docket Number: Docket No. 14686-79 Filed: 8/16/1982 |
| Chumley v. Commissioner , 44 T.C.M. 861 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 861, 1982 Tax Ct. Memo LEXIS 274, 1982 T.C. Memo. 473
Docket Number: Docket No. 11983-80. Filed: 8/12/1982 |
| Moskovit v. Commissioner , 44 T.C.M. 859 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 859, 1982 Tax Ct. Memo LEXIS 273, 1982 T.C. Memo. 472
Docket Number: Docket No. 11524-80. Filed: 8/12/1982 |
| Estate of Vriniotis v. Commissioner , 79 T.C. 298 ( 1982 ) |
|
Cite Numbers: 79 T.C. 298, 1982 U.S. Tax Ct. LEXIS 52, 79 T.C. No. 18
Docket Number: Docket No. 11353-78 Filed: 8/11/1982 |
| Hanson v. Commissioner , 44 T.C.M. 846 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 846, 1982 Tax Ct. Memo LEXIS 276, 1982 T.C. Memo. 470
Docket Number: Docket No. 11610-81. Filed: 8/11/1982 |
| Henry v. Commissioner , 44 T.C.M. 844 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 844, 1982 Tax Ct. Memo LEXIS 275, 1982 T.C. Memo. 469
Docket Number: Docket No. 9358-80. Filed: 8/11/1982 |
| Kipnis v. Commissioner , 44 T.C.M. 849 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 849, 1982 Tax Ct. Memo LEXIS 277, 1982 T.C. Memo. 471
Docket Number: Docket Nos. 16225-80, 16265-80. Filed: 8/11/1982 |
| Ballard v. Commissioner , 44 T.C.M. 829 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 829, 1982 Tax Ct. Memo LEXIS 279, 1982 T.C. Memo. 466
Docket Number: Docket Nos. 5051-76, 5052-76. Filed: 8/10/1982 |
| De Mars v. Commissioner , 79 T.C. 247 ( 1982 ) |
|
Cite Numbers: 79 T.C. 247, 1982 U.S. Tax Ct. LEXIS 53, 79 T.C. No. 16
Docket Number: Docket No. 15852-80 Filed: 8/10/1982 |
| Fiscus v. Commissioner , 44 T.C.M. 826 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 826, 1982 Tax Ct. Memo LEXIS 278, 1982 T.C. Memo. 465
Docket Number: Docket Nos. 21762-80, 21963-80. Filed: 8/10/1982 |
| Hillman Family Estate v. Commissioner , 44 T.C.M. 840 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 840, 1982 Tax Ct. Memo LEXIS 281, 1982 T.C. Memo. 468
Docket Number: Docket Nos. 6561-79, 7122-79, 10084-81, 10127-81. Filed: 8/10/1982 |
| Park v. Commissioner , 79 T.C. 252 ( 1982 ) |
|
Cite Numbers: 79 T.C. 252, 1982 U.S. Tax Ct. LEXIS 54, 79 T.C. No. 17
Docket Number: Docket No. 3410-77 Filed: 8/10/1982 |
| Prather v. Commissioner , 44 T.C.M. 838 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 838, 1982 Tax Ct. Memo LEXIS 280, 1982 T.C. Memo. 467
Docket Number: Docket No. 9864-76. Filed: 8/10/1982 |
| Carlson v. Commissioner , 79 T.C. 215 ( 1982 ) |
|
Cite Numbers: 79 T.C. 215, 1982 U.S. Tax Ct. LEXIS 55, 79 T.C. No. 14
Docket Number: Docket No. 17491-79 Filed: 8/9/1982 |
| Dudley v. Commissioner , 44 T.C.M. 763 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 763, 1982 Tax Ct. Memo LEXIS 283, 1982 T.C. Memo. 462
Docket Number: Docket No. 330-80. Filed: 8/9/1982 |
| Estate of Paxton v. Commissioner , 44 T.C.M. 771 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 771, 1982 Tax Ct. Memo LEXIS 285, 1982 T.C. Memo. 464
Docket Number: Docket Nos. 4639-76, 4644-76, 4645-76, 4647-76, 4648-76. Filed: 8/9/1982 |
| Inland Asphalt Co. v. Commissioner , 44 T.C.M. 765 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 765, 1982 Tax Ct. Memo LEXIS 284, 1982 T.C. Memo. 463
Docket Number: Docket Nos. 14283-79, 14284-79, 14285-79. Filed: 8/9/1982 |
| McLarney v. Commissioner , 44 T.C.M. 752 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 752, 1982 Tax Ct. Memo LEXIS 282, 1982 T.C. Memo. 461
Docket Number: Docket Nos. 4196-80, 11506-81. Filed: 8/9/1982 |
| Rudd v. Commissioner , 79 T.C. 225 ( 1982 ) |
|
Cite Numbers: 1982 U.S. Tax Ct. LEXIS 56, 79 T.C. No. 15, 79 T.C. 225
Docket Number: Docket No. 6162-77 Filed: 8/9/1982 |
| Dauria v. Commissioner , 44 T.C.M. 741 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 741, 1982 Tax Ct. Memo LEXIS 288, 1982 T.C. Memo. 458
Docket Number: Docket Nos. 2301-81, 12532-81. Filed: 8/5/1982 |
| Glen v. Commissioner , 79 T.C. 208 ( 1982 ) |
|
Cite Numbers: 79 T.C. 208, 1982 U.S. Tax Ct. LEXIS 57, 79 T.C. No. 13
Docket Number: Docket No. 4390-81 Filed: 8/5/1982 |
| Hand v. Commissioner , 44 T.C.M. 738 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 738, 1982 Tax Ct. Memo LEXIS 287, 1982 T.C. Memo. 457
Docket Number: Docket No. 7580-79 Filed: 8/5/1982 |
| Langley v. Commissioner , 44 T.C.M. 746 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 746, 1982 Tax Ct. Memo LEXIS 290, 1982 T.C. Memo. 460
Docket Number: Docket Nos. 8198-80, 8205-80. Filed: 8/5/1982 |
| Templeton v. Commissioner , 44 T.C.M. 737 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 737, 1982 Tax Ct. Memo LEXIS 286, 1982 T.C. Memo. 456
Docket Number: Docket No. 16529-79. Filed: 8/5/1982 |
| Vitale v. Commissioner , 44 T.C.M. 743 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 743, 1982 Tax Ct. Memo LEXIS 289, 1982 T.C. Memo. 459
Docket Number: Docket No. 1618-79. Filed: 8/5/1982 |
| Allen v. Commissioner , 44 T.C.M. 735 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 735, 1982 Tax Ct. Memo LEXIS 299, 1982 T.C. Memo. 455
Docket Number: Docket No. 22982-80. Filed: 8/4/1982 |
| Bailey v. Commissioner , 44 T.C.M. 726 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 726, 1982 Tax Ct. Memo LEXIS 296, 1982 T.C. Memo. 452
Docket Number: Docket No. 6408-79. Filed: 8/4/1982 |
| Bunselmeier v. Commissioner , 44 T.C.M. 714 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 714, 1982 Tax Ct. Memo LEXIS 294, 1982 T.C. Memo. 450
Docket Number: Docket No. 6632-80. Filed: 8/4/1982 |
| Cardwell v. Commissioner , 44 T.C.M. 729 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 729, 1982 Tax Ct. Memo LEXIS 297, 1982 T.C. Memo. 453
Docket Number: Docket No. 10991-77. Filed: 8/4/1982 |
| Eblen v. Commissioner , 44 T.C.M. 706 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 706, 1982 Tax Ct. Memo LEXIS 292, 1982 T.C. Memo. 448
Docket Number: Docket Nos. 6239-79, 6240-79, 6577-79. Filed: 8/4/1982 |
| Graff v. Commissioner , 44 T.C.M. 701 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 701, 1982 Tax Ct. Memo LEXIS 291, 1982 T.C. Memo. 447
Docket Number: Docket No. 2515-78. Filed: 8/4/1982 |
| H. L. S. Excavating v. Commissioner , 44 T.C.M. 732 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 732, 1982 Tax Ct. Memo LEXIS 298, 1982 T.C. Memo. 454
Docket Number: Docket No. 14493-79. Filed: 8/4/1982 |
| Hawkins v. Commissioner , 44 T.C.M. 715 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 715, 1982 Tax Ct. Memo LEXIS 295, 1982 T.C. Memo. 451
Docket Number: Docket No. 4779-78 Filed: 8/4/1982 |
| Matthews v. Commissioner , 44 T.C.M. 713 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 713, 1982 Tax Ct. Memo LEXIS 293, 1982 T.C. Memo. 449
Docket Number: Docket No. 19625-80. Filed: 8/4/1982 |
| ESTATE OF FLANIGAN v. COMMISSIONER , 44 T.C.M. 680 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 680, 1982 Tax Ct. Memo LEXIS 300, 1982 T.C. Memo. 443
Docket Number: Docket No. 8302-80, 8303-80. Filed: 8/3/1982 |
| Heft v. Commissioner , 44 T.C.M. 690 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 690, 1982 Tax Ct. Memo LEXIS 301, 1982 T.C. Memo. 444
Docket Number: Docket No. 15598-80. Filed: 8/3/1982 |
| Shaheen v. Commissioner , 44 T.C.M. 694 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 694, 1982 Tax Ct. Memo LEXIS 302, 1982 T.C. Memo. 445
Docket Number: Docket No. 622-80. Filed: 8/3/1982 |
| Van Lancker v. Commissioner , 44 T.C.M. 699 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 699, 1982 Tax Ct. Memo LEXIS 303, 1982 T.C. Memo. 446
Docket Number: Docket No. 9322-81. Filed: 8/3/1982 |
| Barnes v. Commissioner , 44 T.C.M. 656 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 656, 1982 Tax Ct. Memo LEXIS 307, 1982 T.C. Memo. 439
Docket Number: Docket No. 21645-80. Filed: 8/2/1982 |
| Estate of Kaplin v. Commissioner , 44 T.C.M. 660 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 660, 1982 Tax Ct. Memo LEXIS 308, 1982 T.C. Memo. 440
Docket Number: Docket Nos. 16118-79, 16119-79. Filed: 8/2/1982 |
| Holtz v. Commissioner , 44 T.C.M. 640 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 640, 1982 Tax Ct. Memo LEXIS 304, 1982 T.C. Memo. 436
Docket Number: Docket No. 2476-78. Filed: 8/2/1982 |
| Peterson v. Commissioner , 44 T.C.M. 650 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 650, 1982 Tax Ct. Memo LEXIS 306, 1982 T.C. Memo. 438
Docket Number: Docket No. 1893-78 Filed: 8/2/1982 |
| Peterson v. Commissioner , 44 T.C.M. 674 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 674, 1982 Tax Ct. Memo LEXIS 310, 1982 T.C. Memo. 442
Docket Number: Docket No. 8237-80. Filed: 8/2/1982 |
| Pulver v. Commissioner , 44 T.C.M. 644 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 644, 1982 Tax Ct. Memo LEXIS 305, 1982 T.C. Memo. 437
Docket Number: Docket No. 4886-79. Filed: 8/2/1982 |
| Riland v. Commissioner , 79 T.C. 185 ( 1982 ) |
|
Cite Numbers: 79 T.C. 185, 1982 U.S. Tax Ct. LEXIS 58, 79 T.C. No. 12
Docket Number: Docket No. 6854-79 Filed: 8/2/1982 |
| Smith v. Commissioner , 44 T.C.M. 672 ( 1982 ) |
|
Cite Numbers: 44 T.C.M. 672, 1982 Tax Ct. Memo LEXIS 309, 1982 T.C. Memo. 441
Docket Number: Docket Nos. 3883-81, 31339-81. Filed: 8/2/1982 |