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Data Month:
- 1280 opinions
- 1157 opinions
- 1054 opinions
- 09102 opinions
- 08102 opinions
- 0770 opinions
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- 0166 opinions
| Wells v. Commissioner , 47 T.C.M. 796 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 796, 1983 Tax Ct. Memo LEXIS 1, 1983 T.C. Memo. 788
Docket Number: Docket Nos. 7832-79, 7833-79. Filed: 12/29/1983 |
| Adolf v. Commissioner , 47 T.C.M. 790 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 790, 1983 Tax Ct. Memo LEXIS 7, 1983 T.C. Memo. 785
Docket Number: Docket No. 20814-82. Filed: 12/28/1983 |
| Booth v. Commissioner , 47 T.C.M. 774 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 774, 1983 Tax Ct. Memo LEXIS 2, 1983 T.C. Memo. 780
Docket Number: Docket No. 1135-82. Filed: 12/28/1983 |
| Davis v. Commissioner , 47 T.C.M. 787 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 787, 1983 Tax Ct. Memo LEXIS 5, 1983 T.C. Memo. 783
Docket Number: Docket No. 20269-81. Filed: 12/28/1983 |
| Douglas v. Commissioner , 47 T.C.M. 791 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 791, 1983 Tax Ct. Memo LEXIS 8, 1983 T.C. Memo. 786
Docket Number: Docket No. 23057-81. Filed: 12/28/1983 |
| Estate of Jephson v. Commissioner , 81 T.C. 999 ( 1983 ) |
|
Cite Numbers: 81 T.C. 999, 1983 U.S. Tax Ct. LEXIS 1, 81 T.C. No. 64
Docket Number: Docket No. 6563-83 Filed: 12/28/1983 |
| Feldmann v. Commissioner , 47 T.C.M. 776 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 776, 1983 Tax Ct. Memo LEXIS 3, 1983 T.C. Memo. 781
Docket Number: Docket No. 8700-82. Filed: 12/28/1983 |
| Fusero v. Commissioner , 47 T.C.M. 788 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 788, 1983 Tax Ct. Memo LEXIS 6, 1983 T.C. Memo. 784
Docket Number: Docket No. 24427-83. Filed: 12/28/1983 |
| Silberman v. Commissioner , 47 T.C.M. 778 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 778, 1983 Tax Ct. Memo LEXIS 4, 1983 T.C. Memo. 782
Docket Number: Docket Nos. 2088-80, 2089-80, 5293-80, 5294-80, 5295-80, 5296-80, 5297-80, 5298-80, 5626-80. Filed: 12/28/1983 |
| Benson v. Commissioner , 47 T.C.M. 763 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 763, 1983 Tax Ct. Memo LEXIS 11, 1983 T.C. Memo. 775
Docket Number: Docket No. 18558-82 Filed: 12/27/1983 |
| Cerilli v. Commissioner , 47 T.C.M. 757 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 757, 1983 Tax Ct. Memo LEXIS 9, 1983 T.C. Memo. 773
Docket Number: Docket No. 29422-81. Filed: 12/27/1983 |
| Coons v. Commissioner , 47 T.C.M. 767 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 767, 1983 Tax Ct. Memo LEXIS 13, 1983 T.C. Memo. 777
Docket Number: Docket No. 1896-80. Filed: 12/27/1983 |
| Duncan v. Commissioner , 47 T.C.M. 772 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 772, 1983 Tax Ct. Memo LEXIS 14, 1983 T.C. Memo. 778
Docket Number: Docket No. 30195-82. Filed: 12/27/1983 |
| Harlan v. Commissioner , 47 T.C.M. 765 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 765, 1983 Tax Ct. Memo LEXIS 12, 1983 T.C. Memo. 776
Docket Number: Docket No. 11853-82. Filed: 12/27/1983 |
| Harris v. Commissioner , 47 T.C.M. 760 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 760, 1983 Tax Ct. Memo LEXIS 10, 1983 T.C. Memo. 774
Docket Number: Docket Nos. 19617-80, 26682-81 Filed: 12/27/1983 |
| Jackson v. Commissioner , 47 T.C.M. 773 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 773, 1983 Tax Ct. Memo LEXIS 15, 1983 T.C. Memo. 779
Docket Number: Docket No. 30188-82. Filed: 12/27/1983 |
| Goninen v. Commissioner , 47 T.C.M. 737 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 737, 1983 Tax Ct. Memo LEXIS 16, 1983 T.C. Memo. 769
Docket Number: Docket No. 10632-81. Filed: 12/22/1983 |
| Helgesen Properties, Inc. v. Commissioner , 47 T.C.M. 751 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 751, 1983 Tax Ct. Memo LEXIS 18, 1983 T.C. Memo. 771
Docket Number: Docket Nos. 11763-81, 11764-81. Filed: 12/22/1983 |
| Lewis v. Commissioner , 47 T.C.M. 744 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 744, 1983 Tax Ct. Memo LEXIS 17, 1983 T.C. Memo. 770
Docket Number: Docket No. 22160-81. Filed: 12/22/1983 |
| McKenzie v. Commissioner , 47 T.C.M. 755 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 755, 1983 Tax Ct. Memo LEXIS 19, 1983 T.C. Memo. 772
Docket Number: Docket No. 16678-81. Filed: 12/22/1983 |
| Di Andrea, Inc. v. Commissioner , 47 T.C.M. 731 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 731, 1983 Tax Ct. Memo LEXIS 22, 1983 T.C. Memo. 768
Docket Number: Docket Nos. 13349-78, 13350-78, 13351-78, 13352-78. Filed: 12/21/1983 |
| Eisenberg v. Commissioner , 47 T.C.M. 729 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 729, 1983 Tax Ct. Memo LEXIS 21, 1983 T.C. Memo. 767
Docket Number: Docket No. 20573-82. Filed: 12/21/1983 |
| Solis v. Commissioner , 47 T.C.M. 726 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 726, 1983 Tax Ct. Memo LEXIS 20, 1983 T.C. Memo. 766
Docket Number: Docket No. 4983-77. Filed: 12/21/1983 |
| Bridges v. Commissioner , 47 T.C.M. 716 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 716, 1983 Tax Ct. Memo LEXIS 24, 1983 T.C. Memo. 763
Docket Number: Docket Nos. 14292-81, 14294-81. Filed: 12/20/1983 |
| Collins v. Commissioner , 47 T.C.M. 713 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 713, 1983 Tax Ct. Memo LEXIS 23, 1983 T.C. Memo. 762
Docket Number: Docket Nos. 10270-82, 10271-82. Filed: 12/20/1983 |
| Klein v. Commissioner , 47 T.C.M. 725 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 725, 1983 Tax Ct. Memo LEXIS 26, 1983 T.C. Memo. 765
Docket Number: Docket No. 2411-82. Filed: 12/20/1983 |
| Woesner Abstract & Title Co. v. Commissioner , 47 T.C.M. 722 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 722, 1983 Tax Ct. Memo LEXIS 25, 1983 T.C. Memo. 764
Docket Number: Docket No. 7738-80. Filed: 12/20/1983 |
| Halle v. Commissioner , 47 T.C.M. 703 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 703, 1983 Tax Ct. Memo LEXIS 35, 1983 T.C. Memo. 760
Docket Number: Docket No. 28847-81. Filed: 12/19/1983 |
| Jorgensen v. Commissioner , 47 T.C.M. 700 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 700, 1983 Tax Ct. Memo LEXIS 34, 1983 T.C. Memo. 759
Docket Number: Docket No. 2014-83. Filed: 12/19/1983 |
| Koehl v. Commissioner , 47 T.C.M. 670 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 670, 1983 Tax Ct. Memo LEXIS 27, 1983 T.C. Memo. 752
Docket Number: Docket No. 30851-81. Filed: 12/19/1983 |
| McKee v. Commissioner , 47 T.C.M. 698 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 698, 1983 Tax Ct. Memo LEXIS 33, 1983 T.C. Memo. 758
Docket Number: Docket No. 3146-83. Filed: 12/19/1983 |
| Modell v. Commissioner , 47 T.C.M. 706 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 706, 1983 Tax Ct. Memo LEXIS 36, 1983 T.C. Memo. 761
Docket Number: Docket No. 11323-77. Filed: 12/19/1983 |
| Norwood v. Commissioner , 47 T.C.M. 683 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 683, 1983 Tax Ct. Memo LEXIS 30, 1983 T.C. Memo. 755
Docket Number: Docket No. 3108-79. Filed: 12/19/1983 |
| Parfrey v. Commissioner , 47 T.C.M. 689 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 689, 1983 Tax Ct. Memo LEXIS 31, 1983 T.C. Memo. 756
Docket Number: Docket No. 7627-82. Filed: 12/19/1983 |
| Schneider v. Commissioner , 47 T.C.M. 675 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 675, 1983 Tax Ct. Memo LEXIS 28, 1983 T.C. Memo. 753
Docket Number: Docket No. 6981-81. Filed: 12/19/1983 |
| Schreiber v. Commissioner , 47 T.C.M. 680 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 680, 1983 Tax Ct. Memo LEXIS 29, 1983 T.C. Memo. 754
Docket Number: Docket No. 12991-80. Filed: 12/19/1983 |
| Uecker v. Commissioner , 81 T.C. 983 ( 1983 ) |
|
Cite Numbers: 81 T.C. 983, 1983 U.S. Tax Ct. LEXIS 2, 81 T.C. No. 63
Docket Number: Docket Nos. 16419-79, 16420-79, 16421-79, 16435-79 Filed: 12/19/1983 |
| Virgil v. Commissioner , 47 T.C.M. 692 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 692, 1983 Tax Ct. Memo LEXIS 32, 1983 T.C. Memo. 757
Docket Number: Docket No. 16384-81. Filed: 12/19/1983 |
| Astone v. Commissioner , 47 T.C.M. 632 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 632, 1983 Tax Ct. Memo LEXIS 37, 1983 T.C. Memo. 747
Docket Number: Docket Nos. 2095-76, 2107-76, 2108-76. Filed: 12/15/1983 |
| Efco Tool Co. v. Commissioner , 81 T.C. 976 ( 1983 ) |
|
Cite Numbers: 81 T.C. 976, 1983 U.S. Tax Ct. LEXIS 4, 81 T.C. No. 62, 5 Employee Benefits Cas. (BNA) 1246
Docket Number: Docket No. 13380-82 Filed: 12/15/1983 |
| Elizondo v. Commissioner , 47 T.C.M. 657 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 657, 1983 Tax Ct. Memo LEXIS 38, 1983 T.C. Memo. 748
Docket Number: Docket No. 18863-82. Filed: 12/15/1983 |
| Houston v. Commissioner , 47 T.C.M. 662 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 662, 1983 Tax Ct. Memo LEXIS 40, 1983 T.C. Memo. 750
Docket Number: Docket Nos. 4012-82, 7314-82. Filed: 12/15/1983 |
| Kydd v. Commissioner , 47 T.C.M. 660 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 660, 1983 Tax Ct. Memo LEXIS 39, 1983 T.C. Memo. 749
Docket Number: Docket No. 8091-81. Filed: 12/15/1983 |
| Sjoroos v. Commissioner , 81 T.C. 971 ( 1983 ) |
|
Cite Numbers: 1983 U.S. Tax Ct. LEXIS 3, 81 T.C. No. 61, 81 T.C. 971
Docket Number: Docket No. 29947-81 Filed: 12/15/1983 |
| Snyder v. Commissioner , 47 T.C.M. 667 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 667, 1983 Tax Ct. Memo LEXIS 41, 1983 T.C. Memo. 751
Docket Number: Docket No. 13518-82. Filed: 12/15/1983 |
| Bowser v. Commissioner , 47 T.C.M. 621 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 621, 1983 Tax Ct. Memo LEXIS 43, 1983 T.C. Memo. 745
Docket Number: Docket No. 13974-82. Filed: 12/14/1983 |
| Grigsby v. Commissioner , 47 T.C.M. 620 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 620, 1983 Tax Ct. Memo LEXIS 42, 1983 T.C. Memo. 744
Docket Number: Docket No. 15888-82 Filed: 12/14/1983 |
| Hipp v. Commissioner , 47 T.C.M. 623 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 623, 1983 Tax Ct. Memo LEXIS 44, 1983 T.C. Memo. 746
Docket Number: Docket Nos. 3883-79, 3884-79, 14083-79. Filed: 12/14/1983 |
| World Family Corp. v. Commissioner , 81 T.C. 958 ( 1983 ) |
|
Cite Numbers: 81 T.C. 958, 1983 U.S. Tax Ct. LEXIS 5, 81 T.C. No. 60
Docket Number: Docket No. 28947-81X Filed: 12/14/1983 |
| Baumgart v. Commissioner , 47 T.C.M. 592 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 592, 1983 Tax Ct. Memo LEXIS 48, 1983 T.C. Memo. 738
Docket Number: Docket No. 14440-80. Filed: 12/12/1983 |
| Blumenthal v. Commissioner , 47 T.C.M. 590 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 590, 1983 Tax Ct. Memo LEXIS 47, 1983 T.C. Memo. 737
Docket Number: Docket No. 16603-82. Filed: 12/12/1983 |
| Draper v. Commissioner , 47 T.C.M. 613 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 613, 1983 Tax Ct. Memo LEXIS 52, 1983 T.C. Memo. 742
Docket Number: Docket No. 20293-82. Filed: 12/12/1983 |
| Estate of Bailly v. Commissioner , 81 T.C. 949 ( 1983 ) |
|
Cite Numbers: 1983 U.S. Tax Ct. LEXIS 7, 81 T.C. No. 59, 81 T.C. 949
Docket Number: Docket No. 9487-81 Filed: 12/12/1983 |
| Estate of Shantz v. Commissioner , 47 T.C.M. 614 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 614, 1983 Tax Ct. Memo LEXIS 53, 1983 T.C. Memo. 743
Docket Number: Docket Nos. 14665-80, 14666-80, 14667-80, 14668-80. Filed: 12/12/1983 |
| Lewis v. Commissioner , 47 T.C.M. 605 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 605, 1983 Tax Ct. Memo LEXIS 51, 1983 T.C. Memo. 741
Docket Number: Docket No. 3302-76 Filed: 12/12/1983 |
| Nelson v. Commissioner , 47 T.C.M. 601 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 601, 1983 Tax Ct. Memo LEXIS 49, 1983 T.C. Memo. 739
Docket Number: Docket Nos. 19505-80, 11921-81, 22299-80, 25701-81, 1761-81, 3388-82, 3741-81, 10672-82, 7396-81, 18918-82, 10032-81 Filed: 12/12/1983 |
| Princeton Aviation Corp. v. Commissioner , 47 T.C.M. 575 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 575, 1983 Tax Ct. Memo LEXIS 45, 1983 T.C. Memo. 735
Docket Number: Docket No. 2302-77. Filed: 12/12/1983 |
| Radmacher v. Commissioner , 47 T.C.M. 604 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 604, 1983 Tax Ct. Memo LEXIS 50, 1983 T.C. Memo. 740
Docket Number: Docket No. 4556-81. Filed: 12/12/1983 |
| Rutter v. Commissioner , 81 T.C. 937 ( 1983 ) |
|
Cite Numbers: 1983 U.S. Tax Ct. LEXIS 6, 81 T.C. No. 58, 81 T.C. 937
Docket Number: Docket Nos. 15061-81, 6343-82 Filed: 12/12/1983 |
| Ward v. Commissioner , 47 T.C.M. 588 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 588, 1983 Tax Ct. Memo LEXIS 46, 1983 T.C. Memo. 736
Docket Number: Docket No. 3426-81. Filed: 12/12/1983 |
| Frick v. Commissioner , 47 T.C.M. 564 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 564, 1983 Tax Ct. Memo LEXIS 57, 1983 T.C. Memo. 733
Docket Number: Docket No. 18650-81. Filed: 12/8/1983 |
| Johnson v. Commissioner , 47 T.C.M. 574 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 574, 1983 Tax Ct. Memo LEXIS 58, 1983 T.C. Memo. 734
Docket Number: Docket No. 895-83. Filed: 12/8/1983 |
| North P. R. Co. v. Commissioner , 47 T.C.M. 549 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 549, 1983 Tax Ct. Memo LEXIS 55, 1983 T.C. Memo. 731
Docket Number: Docket No. 16803-80. Filed: 12/8/1983 |
| Soler v. Commissioner , 47 T.C.M. 546 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 546, 1983 Tax Ct. Memo LEXIS 54, 1983 T.C. Memo. 730
Docket Number: Docket No. 20141-80. Filed: 12/8/1983 |
| Thompson v. Commissioner , 47 T.C.M. 559 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 559, 1983 Tax Ct. Memo LEXIS 56, 1983 T.C. Memo. 732
Docket Number: Docket Nos. 8208-79, 9219-79. Filed: 12/8/1983 |
| Brown v. Commissioner , 47 T.C.M. 526 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 526, 1983 Tax Ct. Memo LEXIS 59, 1983 T.C. Memo. 726
Docket Number: Docket Nos. 16092-81, 11602-82 Filed: 12/7/1983 |
| Foote v. Commissioner , 81 T.C. 930 ( 1983 ) |
|
Cite Numbers: 81 T.C. 930, 1983 U.S. Tax Ct. LEXIS 8, 81 T.C. No. 57
Docket Number: Docket No. 9667-81 Filed: 12/7/1983 |
| Hestnes v. Commissioner , 47 T.C.M. 528 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 528, 1983 Tax Ct. Memo LEXIS 60, 1983 T.C. Memo. 727
Docket Number: Docket Nos. 7933-77, 8215-78. Filed: 12/7/1983 |
| Lindsley v. Commissioner , 47 T.C.M. 540 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 540, 1983 Tax Ct. Memo LEXIS 62, 1983 T.C. Memo. 729
Docket Number: Docket No. 20192-80. Filed: 12/7/1983 |
| Morandini v. Commissioner , 47 T.C.M. 537 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 537, 1983 Tax Ct. Memo LEXIS 61, 1983 T.C. Memo. 728
Docket Number: Docket No. 28822-81. Filed: 12/7/1983 |
| McCain v. Commissioner , 81 T.C. 918 ( 1983 ) |
|
Cite Numbers: 81 T.C. 918, 1983 U.S. Tax Ct. LEXIS 9, 81 T.C. No. 56
Docket Number: Docket No. 8061-82 Filed: 12/6/1983 |
| Dickson v. Commissioner , 47 T.C.M. 509 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 509, 1983 Tax Ct. Memo LEXIS 65, 1983 T.C. Memo. 723
Docket Number: Docket No. 21346-81. Filed: 12/5/1983 |
| Estate of Clapp v. Commissioner , 47 T.C.M. 504 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 504, 1983 Tax Ct. Memo LEXIS 63, 1983 T.C. Memo. 721
Docket Number: Docket No. 18993-80. Filed: 12/5/1983 |
| Fredricks v. Commissioner , 47 T.C.M. 523 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 523, 1983 Tax Ct. Memo LEXIS 67, 1983 T.C. Memo. 725
Docket Number: Docket Nos. 17169-80, 17170-80, 15954-81. Filed: 12/5/1983 |
| Jones v. Commissioner , 47 T.C.M. 506 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 506, 1983 Tax Ct. Memo LEXIS 64, 1983 T.C. Memo. 722
Docket Number: Docket No. 4201-82. Filed: 12/5/1983 |
| Weissman v. Commissioner , 47 T.C.M. 520 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 520, 1983 Tax Ct. Memo LEXIS 66, 1983 T.C. Memo. 724
Docket Number: Docket No. 8212-79. Filed: 12/5/1983 |
| Gerrish v. Commissioner , 47 T.C.M. 503 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 503, 1983 Tax Ct. Memo LEXIS 72, 1983 T.C. Memo. 720
Docket Number: Docket No. 505-82. Filed: 12/1/1983 |
| Jacobson v. Commissioner , 47 T.C.M. 499 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 499, 1983 Tax Ct. Memo LEXIS 71, 1983 T.C. Memo. 719
Docket Number: Docket No. 21536-81 Filed: 12/1/1983 |
| Nilson v. Commissioner , 47 T.C.M. 497 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 497, 1983 Tax Ct. Memo LEXIS 70, 1983 T.C. Memo. 718
Docket Number: Docket No. 23296-81. Filed: 12/1/1983 |
| Zingaro v. Commissioner , 47 T.C.M. 494 ( 1983 ) |
|
Cite Numbers: 47 T.C.M. 494, 1983 Tax Ct. Memo LEXIS 68, 1983 T.C. Memo. 716
Docket Number: Docket No. 12309-82. Filed: 12/1/1983 |