McClamma v. Commissioner Date Filed: May 12th, 1981 Citations: 76 T.C. 754, 7 Bankr. Ct. Dec. (CRR) 1058, 4 Collier Bankr. Cas. 2d 1475, 1981 U.S. Tax Ct. LEXIS 130 Docket Number: Docket No. 5568-80