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| Evans v. Commissioner , 45 T.C.M. 249 ( 1982 ) |
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Cite Numbers: 45 T.C.M. 249, 1982 Tax Ct. Memo LEXIS 45, 1982 T.C. Memo. 700
Docket Number: Docket Nos. 9541-79, 9544-79. Filed: 11/30/1982 |
| Gallo v. Commissioner , 45 T.C.M. 247 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 247, 1982 Tax Ct. Memo LEXIS 44, 1982 T.C. Memo. 699
Docket Number: Docket Nos. 11402-79, 11813-79. Filed: 11/30/1982 |
| Gladu v. Commissioner , 45 T.C.M. 269 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 269, 1982 Tax Ct. Memo LEXIS 47, 1982 T.C. Memo. 702
Docket Number: Docket No. 19985-81. Filed: 11/30/1982 |
| Lopkoff v. Commissioner , 45 T.C.M. 256 ( 1982 ) |
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Cite Numbers: 45 T.C.M. 256, 1982 Tax Ct. Memo LEXIS 46, 1982 T.C. Memo. 701
Docket Number: Docket No. 4858-81 Filed: 11/30/1982 |
| Brooks v. Commissioner , 45 T.C.M. 222 ( 1982 ) |
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Cite Numbers: 45 T.C.M. 222, 1982 Tax Ct. Memo LEXIS 55, 1982 T.C. Memo. 690
Docket Number: Docket No. 13844-80 Filed: 11/29/1982 |
| Brown Corp. of Ionia, Inc. v. Commissioner , 45 T.C.M. 200 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 200, 1982 Tax Ct. Memo LEXIS 48, 1982 T.C. Memo. 683
Docket Number: Docket No. 2906-79 Filed: 11/29/1982 |
| Chapman v. Commissioner , 45 T.C.M. 238 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 238, 1982 Tax Ct. Memo LEXIS 60, 1982 T.C. Memo. 695
Docket Number: Docket Nos. 9381-80, 15287-81. Filed: 11/29/1982 |
| Cross v. Commissioner , 45 T.C.M. 216 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 216, 1982 Tax Ct. Memo LEXIS 51, 1982 T.C. Memo. 686
Docket Number: Docket No. 14087-81. Filed: 11/29/1982 |
| Doyle v. Commissioner , 45 T.C.M. 231 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 231, 1982 Tax Ct. Memo LEXIS 59, 1982 T.C. Memo. 694
Docket Number: Docket No. 5047-81. Filed: 11/29/1982 |
| Ellis v. Commissioner , 45 T.C.M. 229 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 229, 1982 Tax Ct. Memo LEXIS 58, 1982 T.C. Memo. 693
Docket Number: Docket No. 5744-81 Filed: 11/29/1982 |
| Estate of Andrews v. Commissioner , 79 T.C. 938 ( 1982 ) |
|
Cite Numbers: 1982 U.S. Tax Ct. LEXIS 12, 79 T.C. No. 58, 79 T.C. 938
Docket Number: Docket No. 12465-79 Filed: 11/29/1982 |
| Estate of Beaudry v. Commissioner , 45 T.C.M. 224 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 224, 1982 Tax Ct. Memo LEXIS 56, 1982 T.C. Memo. 691
Docket Number: Docket No. 13171-79 Filed: 11/29/1982 |
| Galvin v. Commissioner , 45 T.C.M. 221 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 221, 1982 Tax Ct. Memo LEXIS 54, 1982 T.C. Memo. 689
Docket Number: Docket No. 11697-81. Filed: 11/29/1982 |
| Hauser v. Commissioner , 45 T.C.M. 215 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 215, 1982 Tax Ct. Memo LEXIS 50, 1982 T.C. Memo. 685
Docket Number: Docket No. 1650-81. Filed: 11/29/1982 |
| Hoaglund v. Commissioner , 45 T.C.M. 219 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 219, 1982 Tax Ct. Memo LEXIS 53, 1982 T.C. Memo. 688
Docket Number: Docket No. 11682-81. Filed: 11/29/1982 |
| OATMAN v. COMMISSIONER , 45 T.C.M. 214 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 214, 1982 Tax Ct. Memo LEXIS 49, 1982 T.C. Memo. 684
Docket Number: Docket No. 21821-81. Filed: 11/29/1982 |
| Olsen v. Commissioner , 45 T.C.M. 241 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 241, 1982 Tax Ct. Memo LEXIS 62, 1982 T.C. Memo. 697
Docket Number: Docket No. 16539-80. Filed: 11/29/1982 |
| Robb v. Commissioner , 45 T.C.M. 218 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 218, 1982 Tax Ct. Memo LEXIS 52, 1982 T.C. Memo. 687
Docket Number: Docket No. 1537-82 Filed: 11/29/1982 |
| Warnas v. Commissioner , 45 T.C.M. 228 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 228, 1982 Tax Ct. Memo LEXIS 57, 1982 T.C. Memo. 692
Docket Number: Docket No. 15008-81. Filed: 11/29/1982 |
| Warren v. Commissioner , 45 T.C.M. 240 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 240, 1982 Tax Ct. Memo LEXIS 61, 1982 T.C. Memo. 696
Docket Number: Docket No. 11542-81 Filed: 11/29/1982 |
| WOLFSON v. COMMISSIONER , 45 T.C.M. 244 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 244, 1982 Tax Ct. Memo LEXIS 63, 1982 T.C. Memo. 698
Docket Number: Docket No. 9132-78 Filed: 11/29/1982 |
| Butler County Memorial Park, Inc. v. Commissioner , 45 T.C.M. 181 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 181, 1982 Tax Ct. Memo LEXIS 64, 1982 T.C. Memo. 678
Docket Number: Docket No. 19572-80. Filed: 11/23/1982 |
| Cloes v. Commissioner , 79 T.C. 933 ( 1982 ) |
|
Cite Numbers: 1982 U.S. Tax Ct. LEXIS 14, 79 T.C. No. 57, 79 T.C. 933
Docket Number: Docket No. 9971-80 Filed: 11/23/1982 |
| Harrah v. Commissioner , 45 T.C.M. 187 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 187, 1982 Tax Ct. Memo LEXIS 65, 1982 T.C. Memo. 679
Docket Number: Docket Nos. 4325-75, 9790-76, 3173-81. Filed: 11/23/1982 |
| Leimel v. Commissioner , 45 T.C.M. 198 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 198, 1982 Tax Ct. Memo LEXIS 68, 1982 T.C. Memo. 682
Docket Number: Docket No. 20598-80 Filed: 11/23/1982 |
| Professional Services v. Commissioner , 79 T.C. 888 ( 1982 ) |
|
Cite Numbers: 79 T.C. 888, 1982 U.S. Tax Ct. LEXIS 13, 79 T.C. No. 56
Docket Number: Docket Nos. 2674-80, 2675-80 Filed: 11/23/1982 |
| Sperling v. Commissioner , 45 T.C.M. 193 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 193, 1982 Tax Ct. Memo LEXIS 67, 1982 T.C. Memo. 681
Docket Number: Docket Nos. 6112-79, 15025-79 Filed: 11/23/1982 |
| Trussel v. Commissioner , 45 T.C.M. 190 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 190, 1982 Tax Ct. Memo LEXIS 66, 1982 T.C. Memo. 680
Docket Number: Docket No. 6226-80. Filed: 11/23/1982 |
| Christensen v. Commissioner , 45 T.C.M. 160 ( 1982 ) |
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Cite Numbers: 45 T.C.M. 160, 1982 Tax Ct. Memo LEXIS 71, 1982 T.C. Memo. 672
Docket Number: Docket No. 6718-79. Filed: 11/22/1982 |
| Mustain v. Commissioner , 45 T.C.M. 153 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 153, 1982 Tax Ct. Memo LEXIS 69, 1982 T.C. Memo. 670
Docket Number: Docket No. 15350-80. Filed: 11/22/1982 |
| Owens v. Commissioner , 45 T.C.M. 156 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 156, 1982 Tax Ct. Memo LEXIS 70, 1982 T.C. Memo. 671
Docket Number: Docket No. 8229-79. Filed: 11/22/1982 |
| Reiser v. Commissioner , 45 T.C.M. 163 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 163, 1982 Tax Ct. Memo LEXIS 72, 1982 T.C. Memo. 673
Docket Number: Docket No. 20168-80. Filed: 11/22/1982 |
| Weightman v. Commissioner , 45 T.C.M. 167 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 167, 1982 Tax Ct. Memo LEXIS 73, 1982 T.C. Memo. 674
Docket Number: Docket No. 696-81. Filed: 11/22/1982 |
| Wells v. Commissioner , 45 T.C.M. 173 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 173, 1982 Tax Ct. Memo LEXIS 75, 1982 T.C. Memo. 676
Docket Number: Docket No. 17175-81 Filed: 11/22/1982 |
| Wolf v. Commissioner , 45 T.C.M. 174 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 174, 1982 Tax Ct. Memo LEXIS 76, 1982 T.C. Memo. 677
Docket Number: Docket No. 1479-78 Filed: 11/22/1982 |
| Yarbro v. Commissioner , 45 T.C.M. 170 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 170, 1982 Tax Ct. Memo LEXIS 74, 1982 T.C. Memo. 675
Docket Number: Docket No. 8096-79. Filed: 11/22/1982 |
| Alves v. Commissioner , 79 T.C. 864 ( 1982 ) |
|
Cite Numbers: 79 T.C. 864, 1982 U.S. Tax Ct. LEXIS 17, 79 T.C. No. 55
Docket Number: Docket No. 4879-80 Filed: 11/18/1982 |
| Clark v. Commissioner , 45 T.C.M. 144 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 144, 1982 Tax Ct. Memo LEXIS 81, 1982 T.C. Memo. 668
Docket Number: Docket Nos. 5810-79, 19122-80. Filed: 11/18/1982 |
| Cox v. Commissioner , 45 T.C.M. 138 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 138, 1982 Tax Ct. Memo LEXIS 80, 1982 T.C. Memo. 667
Docket Number: Docket No. 13876-78. Filed: 11/18/1982 |
| Crocker v. Commissioner , 45 T.C.M. 132 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 132, 1982 Tax Ct. Memo LEXIS 78, 1982 T.C. Memo. 665
Docket Number: Docket No. 4358-80. Filed: 11/18/1982 |
| Delaney v. Commissioner , 45 T.C.M. 134 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 134, 1982 Tax Ct. Memo LEXIS 79, 1982 T.C. Memo. 666
Docket Number: Docket No. 14011-81. Filed: 11/18/1982 |
| Gunnarson v. Commissioner , 45 T.C.M. 147 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 147, 1982 Tax Ct. Memo LEXIS 82, 1982 T.C. Memo. 669
Docket Number: Docket No. 11541-81. Filed: 11/18/1982 |
| Luman v. Commissioner , 79 T.C. 846 ( 1982 ) |
|
Cite Numbers: 79 T.C. 846, 1982 U.S. Tax Ct. LEXIS 16, 79 T.C. No. 54
Docket Number: Docket No. 3121-79 Filed: 11/18/1982 |
| Monson v. Commissioner , 79 T.C. 827 ( 1982 ) |
|
Cite Numbers: 79 T.C. 827, 1982 U.S. Tax Ct. LEXIS 15, 79 T.C. No. 53
Docket Number: Docket No. 11432-80 Filed: 11/18/1982 |
| Portanova v. Commissioner , 45 T.C.M. 124 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 124, 1982 Tax Ct. Memo LEXIS 77, 1982 T.C. Memo. 664
Docket Number: Docket No. 1775-80. Filed: 11/18/1982 |
| Hager v. Commissioner , 45 T.C.M. 123 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 123, 1982 Tax Ct. Memo LEXIS 84, 1982 T.C. Memo. 663
Docket Number: Docket No. 21688-80. Filed: 11/17/1982 |
| Mann v. Commissioner , 45 T.C.M. 122 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 122, 1982 Tax Ct. Memo LEXIS 83, 1982 T.C. Memo. 662
Docket Number: Docket No. 4369-80. Filed: 11/17/1982 |
| Bell v. Commissioner , 45 T.C.M. 97 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 97, 1982 Tax Ct. Memo LEXIS 85, 1982 T.C. Memo. 660
Docket Number: Docket Nos. 4979-76, 5007-76, 5010-76, 5019-76. Filed: 11/16/1982 |
| Interneighborhood Housing Corp. v. Commissioner , 45 T.C.M. 115 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 115, 1982 Tax Ct. Memo LEXIS 86, 1982 T.C. Memo. 661
Docket Number: Docket No. 20885-81X. Filed: 11/16/1982 |
| Calvert v. Commissioner , 45 T.C.M. 69 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 69, 1982 Tax Ct. Memo LEXIS 87, 1982 T.C. Memo. 649
Docket Number: Docket No. 6131-80 Filed: 11/15/1982 |
| Cincotti v. Commissioner , 45 T.C.M. 89 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 89, 1982 Tax Ct. Memo LEXIS 95, 1982 T.C. Memo. 657
Docket Number: Docket No. 18974-81. Filed: 11/15/1982 |
| Cooper v. Commissioner , 45 T.C.M. 90 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 90, 1982 Tax Ct. Memo LEXIS 96, 1982 T.C. Memo. 658
Docket Number: Docket No. 13895-82. Filed: 11/15/1982 |
| Copyright Clearance Center, Inc. v. Commissioner , 79 T.C. 793 ( 1982 ) |
|
Cite Numbers: 79 T.C. 793, 1982 U.S. Tax Ct. LEXIS 18, 79 T.C. No. 51
Docket Number: Docket No. 4591-81X Filed: 11/15/1982 |
| Dale v. Commissioner , 45 T.C.M. 80 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 80, 1982 Tax Ct. Memo LEXIS 92, 1982 T.C. Memo. 654
Docket Number: Docket No. 11212-78. Filed: 11/15/1982 |
| Goesch v. Commissioner , 45 T.C.M. 70 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 70, 1982 Tax Ct. Memo LEXIS 88, 1982 T.C. Memo. 650
Docket Number: Docket No. 11084-81. Filed: 11/15/1982 |
| Lastarmco, Inc. v. Comm'r , 79 T.C. 810 ( 1982 ) |
|
Cite Numbers: 79 T.C. 810, 1982 U.S. Tax Ct. LEXIS 19, 79 T.C. No. 52, 82 Oil & Gas Rep. 651
Docket Number: Docket No. 12801-81 Filed: 11/15/1982 |
| Pocharski v. Commissioner , 45 T.C.M. 91 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 91, 1982 Tax Ct. Memo LEXIS 97, 1982 T.C. Memo. 659
Docket Number: Docket No. 8809-79. Filed: 11/15/1982 |
| Purdy v. Commissioner , 45 T.C.M. 74 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 74, 1982 Tax Ct. Memo LEXIS 90, 1982 T.C. Memo. 652
Docket Number: Docket Nos. 5870-81, 5910-81. Filed: 11/15/1982 |
| Saunders v. Commissioner , 45 T.C.M. 82 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 82, 1982 Tax Ct. Memo LEXIS 93, 1982 T.C. Memo. 655
Docket Number: Docket No. 14942-79 Filed: 11/15/1982 |
| Szilagyi v. Commissioner , 45 T.C.M. 88 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 88, 1982 Tax Ct. Memo LEXIS 94, 1982 T.C. Memo. 656
Docket Number: Docket No. 29158-81. Filed: 11/15/1982 |
| Terrell v. Commissioner , 45 T.C.M. 72 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 72, 1982 Tax Ct. Memo LEXIS 89, 1982 T.C. Memo. 651
Docket Number: Docket No. 10995-82. Filed: 11/15/1982 |
| Woods v. Commissioner , 45 T.C.M. 77 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 77, 1982 Tax Ct. Memo LEXIS 91, 1982 T.C. Memo. 653
Docket Number: Docket No. 7783-81. Filed: 11/15/1982 |
| Community Bank v. Commissioner , 79 T.C. 789 ( 1982 ) |
|
Cite Numbers: 79 T.C. 789, 1982 U.S. Tax Ct. LEXIS 21, 79 T.C. No. 50
Docket Number: Docket No. 942-80 Filed: 11/9/1982 |
| O'Brien v. Commissioner , 79 T.C. 776 ( 1982 ) |
|
Cite Numbers: 79 T.C. 776, 1982 U.S. Tax Ct. LEXIS 20, 79 T.C. No. 49
Docket Number: Docket No. 8541-81 Filed: 11/9/1982 |
| Brunskill v. Commissioner , 45 T.C.M. 54 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 54, 1982 Tax Ct. Memo LEXIS 103, 1982 T.C. Memo. 645
Docket Number: Docket Nos. 7930-78, 7931-78. Filed: 11/8/1982 |
| Bryant v. Commissioner , 45 T.C.M. 60 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 60, 1982 Tax Ct. Memo LEXIS 105, 1982 T.C. Memo. 647
Docket Number: Docket No. 16709-79. Filed: 11/8/1982 |
| Connelly v. Commissioner , 45 T.C.M. 49 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 49, 1982 Tax Ct. Memo LEXIS 102, 1982 T.C. Memo. 644
Docket Number: Docket No. 11405-80. Filed: 11/8/1982 |
| Crume v. Commissioner , 45 T.C.M. 39 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 39, 1982 Tax Ct. Memo LEXIS 99, 1982 T.C. Memo. 641
Docket Number: Docket No. 617-81 Filed: 11/8/1982 |
| Custis v. Commissioner , 45 T.C.M. 40 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 40, 1982 Tax Ct. Memo LEXIS 100, 1982 T.C. Memo. 642
Docket Number: Docket No. 18780-80. Filed: 11/8/1982 |
| Maguire v. Commissioner , 45 T.C.M. 38 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 38, 1982 Tax Ct. Memo LEXIS 98, 1982 T.C. Memo. 640
Docket Number: Docket No. 25180-81. Filed: 11/8/1982 |
| Metallics Recycling Co. v. Commissioner , 79 T.C. 730 ( 1982 ) |
|
Cite Numbers: 79 T.C. 730, 1982 U.S. Tax Ct. LEXIS 23, 79 T.C. No. 47
Docket Number: Docket No. 21123-80 Filed: 11/8/1982 |
| Nemeth v. Commissioner , 45 T.C.M. 58 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 58, 1982 Tax Ct. Memo LEXIS 104, 1982 T.C. Memo. 646
Docket Number: Docket No. 22016-80 Filed: 11/8/1982 |
| Noble v. Commissioner , 79 T.C. 751 ( 1982 ) |
|
Cite Numbers: 79 T.C. 751, 1982 U.S. Tax Ct. LEXIS 24, 79 T.C. No. 48
Docket Number: Docket Nos. 9179-79, 9180-79 Filed: 11/8/1982 |
| Raymond Bertolini Trucking Co. v. Commissioner , 45 T.C.M. 44 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 44, 1982 Tax Ct. Memo LEXIS 101, 1982 T.C. Memo. 643
Docket Number: Docket No. 15330-80. Filed: 11/8/1982 |
| Walton v. Commissioner , 45 T.C.M. 65 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 65, 1982 Tax Ct. Memo LEXIS 106, 1982 T.C. Memo. 648
Docket Number: Docket No. 16210-80. Filed: 11/8/1982 |
| Zmuda v. Commissioner , 79 T.C. 714 ( 1982 ) |
|
Cite Numbers: 79 T.C. 714, 1982 U.S. Tax Ct. LEXIS 22, 79 T.C. No. 46
Docket Number: Docket No. 8572-80 Filed: 11/8/1982 |
| Stark v. Commissioner , 45 T.C.M. 22 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 22, 1982 Tax Ct. Memo LEXIS 107, 1982 T.C. Memo. 639
Docket Number: Docket No. 975-78. Filed: 11/4/1982 |
| Pollack v. Commissioner , 45 T.C.M. 12 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 12, 1982 Tax Ct. Memo LEXIS 108, 1982 T.C. Memo. 638
Docket Number: Docket No. 7174-72 Filed: 11/3/1982 |
| KETCHAM v. COMMISSIONER , 45 T.C.M. 8 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 8, 1982 Tax Ct. Memo LEXIS 110, 1982 T.C. Memo. 637
Docket Number: Docket No. 17557-80. Filed: 11/2/1982 |
| McLaughlin v. Commissioner , 45 T.C.M. 5 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 5, 1982 Tax Ct. Memo LEXIS 109, 1982 T.C. Memo. 636
Docket Number: Docket No. 21695-80. Filed: 11/2/1982 |
| Bowers v. Commissioner , 45 T.C.M. 2 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 2, 1982 Tax Ct. Memo LEXIS 112, 1982 T.C. Memo. 635
Docket Number: Docket No. 850-78. Filed: 11/1/1982 |
| Murphy v. Commissioner , 45 T.C.M. 1 ( 1982 ) |
|
Cite Numbers: 45 T.C.M. 1, 1982 Tax Ct. Memo LEXIS 111, 1982 T.C. Memo. 634
Docket Number: Docket No. 22997-81 Filed: 11/1/1982 |