LABORERS' INT'L UNION OF NORTH AMERICA v. COMMISSIONER Date Filed: July 9th, 2001 Citations: 2001 T.C. Memo. 171, 82 T.C.M. 158, 170 L.R.R.M. (BNA) 3083, 2001 Tax Ct. Memo LEXIS 201 Docket Number: No. 910-00