Larson v. Commissioner Date Filed: October 21st, 1975 Citations: 65 T.C. No. 10, 1975 U.S. Tax Ct. LEXIS 52 Docket Number: Docket Nos. 5530-72, 5266-73, 5267-73.
Mitchell v. Commissioner Date Filed: March 4th, 1976 Citations: 65 T.C. No. 93, 65 T.C. 1099, 1976 U.S. Tax Ct. LEXIS 148 Docket Number: Docket No. 1406-73
