Ocean Sands Holding Corp. v. Commissioner

Date Filed: September 23rd, 1980

Citations: 1980 T.C. Memo. 423, 41 T.C.M. 1, 1980 Tax Ct. Memo LEXIS 164

Docket Number: Docket Nos. 4261-72, 4262-72, 4728-75, 5139-76, 5140-76, 5141-76, 5142-76, 5143-76, 5976-76, 6602-76, 7352-76, 4927-77, 4928-77, 4929-77, 4930-77, 7489-77, 7509-77, 7510-77, 7560-77, 8027-78, 8028-78, 8029-78.

Shieman v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 427, 41 T.C.M. 47, 1980 Tax Ct. Memo LEXIS 155

Docket Number: Docket Nos. 641-79, 4533-79, 4534-79, 7559-79, 7560-79, 7561-79, 7563-79, 7564-79, 7565-79, 7566-79, 7567-79.

Beaver v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 429, 41 T.C.M. 52, 1980 Tax Ct. Memo LEXIS 157

Docket Number: Docket No. 2967-79.

Hoffman v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 431, 41 T.C.M. 57, 1980 Tax Ct. Memo LEXIS 159

Docket Number: Docket No. 7253-77.

Bower v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 428, 41 T.C.M. 50, 1980 Tax Ct. Memo LEXIS 156

Docket Number: Docket No. 9557-76, 10716-76.

Ginkel v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 424, 41 T.C.M. 40, 1980 Tax Ct. Memo LEXIS 152

Docket Number: Docket No. 3692-78.

Krambo v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 425, 41 T.C.M. 42, 1980 Tax Ct. Memo LEXIS 153

Docket Number: Docket No. 4568-79.

Moss v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 430, 41 T.C.M. 55, 1980 Tax Ct. Memo LEXIS 158

Docket Number: Docket No. 11580-77.

Estate of Sena v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 433, 41 T.C.M. 67, 1980 Tax Ct. Memo LEXIS 161

Docket Number: Docket No. 11044-77.

O'Connell v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 432, 41 T.C.M. 62, 1980 Tax Ct. Memo LEXIS 160

Docket Number: Docket No. 4524-78.

Estate of Taylor v. Commissioner

Date Filed: September 25th, 1980

Citations: 1980 T.C. Memo. 426, 41 T.C.M. 44, 1980 Tax Ct. Memo LEXIS 154

Docket Number: Docket No. 3019-76.

Superior Container, Inc. v. Commissioner

Date Filed: September 29th, 1980

Citations: 1980 T.C. Memo. 434, 41 T.C.M. 69, 1980 Tax Ct. Memo LEXIS 146

Docket Number: Docket No. 4091-79.

Myers v. Commissioner

Date Filed: September 29th, 1980

Citations: 1980 T.C. Memo. 437, 41 T.C.M. 83, 1980 Tax Ct. Memo LEXIS 149

Docket Number: Docket No. 2557-77.

Wesel v. Commissioner

Date Filed: September 29th, 1980

Citations: 1980 T.C. Memo. 438, 41 T.C.M. 94, 1980 Tax Ct. Memo LEXIS 151

Docket Number: Docket Nos. 2192-78, 7027-78.

Raznatovich v. Commissioner

Date Filed: September 29th, 1980

Citations: 1980 T.C. Memo. 436, 41 T.C.M. 79, 1980 Tax Ct. Memo LEXIS 148

Docket Number: Docket No. 1367-79.

Gudenschwager v. Commissioner

Date Filed: September 29th, 1980

Citations: 1980 T.C. Memo. 439, 41 T.C.M. 98, 1980 Tax Ct. Memo LEXIS 150

Docket Number: Docket No. 11087-77.

Johnson v. Commissioner

Date Filed: September 29th, 1980

Citations: 1980 T.C. Memo. 435, 41 T.C.M. 71, 1980 Tax Ct. Memo LEXIS 147

Docket Number: Docket No. 5585-74.

Schaefer v. Commissioner

Date Filed: September 30th, 1980

Citations: 1980 T.C. Memo. 440, 41 T.C.M. 100, 1980 Tax Ct. Memo LEXIS 142

Docket Number: Docket Nos. 2180-76; 3937-76; 10610-76

Clark v. Commissioner

Date Filed: September 30th, 1980

Citations: 1980 T.C. Memo. 441, 41 T.C.M. 109, 1980 Tax Ct. Memo LEXIS 143

Docket Number: Docket No. 8274-78.

White Tool & Machine Co. v. Commissioner

Date Filed: September 30th, 1980

Citations: 1980 T.C. Memo. 443, 41 T.C.M. 116, 1980 Tax Ct. Memo LEXIS 145

Docket Number: Docket Nos. 1209-78, 1861-78, 1866-78, 1867-78.

Franck v. Commissioner

Date Filed: September 30th, 1980

Citations: 1980 T.C. Memo. 442, 41 T.C.M. 110, 1980 Tax Ct. Memo LEXIS 144

Docket Number: Docket No. 10303-78.

Maris v. Commissioner

Date Filed: October 2nd, 1980

Citations: 1980 T.C. Memo. 444, 41 T.C.M. 127, 1980 Tax Ct. Memo LEXIS 141

Docket Number: Docket Nos. 10404-78, 10405-78, 10406-78, 10408-78.

Miller v. Commissioner

Date Filed: October 6th, 1980

Citations: 1980 T.C. Memo. 445, 41 T.C.M. 139, 1980 Tax Ct. Memo LEXIS 140

Docket Number: Docket No. 1181-78.

Pozgar v. Commissioner

Date Filed: October 7th, 1980

Citations: 1980 T.C. Memo. 451, 41 T.C.M. 149, 1980 Tax Ct. Memo LEXIS 137

Docket Number: Docket No. 12613-78.

Estate of Keller v. Commissioner

Date Filed: October 7th, 1980

Citations: 1980 T.C. Memo. 450, 41 T.C.M. 147, 1980 Tax Ct. Memo LEXIS 136

Docket Number: Docket No. 5235-77.

Dunnock v. Commissioner

Date Filed: October 7th, 1980

Citations: 1980 T.C. Memo. 449, 41 T.C.M. 146, 1980 Tax Ct. Memo LEXIS 135

Docket Number: Docket No. 8743-78.

Nielson v. Commissioner

Date Filed: October 7th, 1980

Citations: 1980 T.C. Memo. 453, 41 T.C.M. 154, 1980 Tax Ct. Memo LEXIS 139

Docket Number: Docket No. 6265-79.

Whitney v. Commissioner

Date Filed: October 7th, 1980

Citations: 1980 T.C. Memo. 446, 41 T.C.M. 142, 1980 Tax Ct. Memo LEXIS 132

Docket Number: Docket No. 13977-78.

Coe v. Commissioner

Date Filed: October 7th, 1980

Citations: 1980 T.C. Memo. 452, 41 T.C.M. 151, 1980 Tax Ct. Memo LEXIS 138

Docket Number: Docket No. 1505-79.

Rockin v. Commissioner

Date Filed: October 7th, 1980

Citations: 1980 T.C. Memo. 448, 41 T.C.M. 145, 1980 Tax Ct. Memo LEXIS 134

Docket Number: Docket No. 2902-79

Holter v. Commissioner

Date Filed: October 7th, 1980

Citations: 1980 T.C. Memo. 447, 41 T.C.M. 144, 1980 Tax Ct. Memo LEXIS 133

Docket Number: Docket No. 9399-78.

Blanton v. Commissioner

Date Filed: October 8th, 1980

Citations: 1980 T.C. Memo. 456, 41 T.C.M. 170, 1980 Tax Ct. Memo LEXIS 131

Docket Number: Docket No. 9927-78.

Evinrude v. Commissioner

Date Filed: October 8th, 1980

Citations: 1980 T.C. Memo. 454, 41 T.C.M. 159, 1980 Tax Ct. Memo LEXIS 129

Docket Number: Docket No. 13135-79.

Knudtson v. Commissioner

Date Filed: October 8th, 1980

Citations: 1980 T.C. Memo. 455, 41 T.C.M. 166, 1980 Tax Ct. Memo LEXIS 130

Docket Number: Docket No. 1359-79.

Herbert v. Commissioner

Date Filed: October 9th, 1980

Citations: 1980 T.C. Memo. 458, 41 T.C.M. 178, 1980 Tax Ct. Memo LEXIS 128

Docket Number: Docket No. 6493-78.

Bizzack Bros. Constr. Corp. v. Commissioner

Date Filed: October 9th, 1980

Citations: 1980 T.C. Memo. 457, 41 T.C.M. 173, 1980 Tax Ct. Memo LEXIS 127

Docket Number: Docket No. 9169-75.

Randall v. Commissioner

Date Filed: October 14th, 1980

Citations: 1980 T.C. Memo. 460, 41 T.C.M. 186, 1980 Tax Ct. Memo LEXIS 124

Docket Number: Docket No. 8251-75.

Borom v. Commissioner

Date Filed: October 14th, 1980

Citations: 1980 T.C. Memo. 459, 41 T.C.M. 179, 1980 Tax Ct. Memo LEXIS 123

Docket Number: Docket No. 2093-79.

Landahl v. Commissioner

Date Filed: October 14th, 1980

Citations: 1980 T.C. Memo. 461, 41 T.C.M. 189, 1980 Tax Ct. Memo LEXIS 125

Docket Number: Docket No. 4694-79.

Fanning v. Commissioner

Date Filed: October 14th, 1980

Citations: 1980 T.C. Memo. 462, 41 T.C.M. 192, 1980 Tax Ct. Memo LEXIS 126

Docket Number: Docket No. 1537-79.

Richmond v. Commissioner

Date Filed: October 20th, 1980

Citations: 1980 T.C. Memo. 465, 41 T.C.M. 206, 1980 Tax Ct. Memo LEXIS 122

Docket Number: Docket No. 2681-74

Lynch v. Commissioner

Date Filed: October 20th, 1980

Citations: 1980 T.C. Memo. 464, 41 T.C.M. 204, 1980 Tax Ct. Memo LEXIS 121

Docket Number: Docket No. 12800-78

Desmond v. Commissioner

Date Filed: October 20th, 1980

Citations: 1980 T.C. Memo. 463, 41 T.C.M. 196, 1980 Tax Ct. Memo LEXIS 120

Docket Number: Docket No. 660-78.

Gilbert v. Commissioner

Date Filed: October 21st, 1980

Citations: 1980 T.C. Memo. 469, 41 T.C.M. 222, 1980 Tax Ct. Memo LEXIS 118

Docket Number: Docket No. 1686-76.

Lardy v. Commissioner

Date Filed: October 21st, 1980

Citations: 1980 T.C. Memo. 468, 41 T.C.M. 217, 1980 Tax Ct. Memo LEXIS 117

Docket Number: Docket Nos. 9692-78, 5268-79.

Bell v. Commissioner

Date Filed: October 21st, 1980

Citations: 1980 T.C. Memo. 467, 41 T.C.M. 215, 1980 Tax Ct. Memo LEXIS 116

Docket Number: Docket No. 3008-78.

Estate of Scofield v. Commissioner

Date Filed: October 21st, 1980

Citations: 1980 T.C. Memo. 470, 41 T.C.M. 227, 1980 Tax Ct. Memo LEXIS 119

Docket Number: Docket No. 9606-77.

Justice Steel, Inc. v. Commissioner

Date Filed: October 21st, 1980

Citations: 1980 T.C. Memo. 466, 41 T.C.M. 209, 1980 Tax Ct. Memo LEXIS 115

Docket Number: Docket Nos. 11034-77, 11035-77, 11036-77

Otmishi v. Commissioner

Date Filed: October 22nd, 1980

Citations: 1980 T.C. Memo. 472, 41 T.C.M. 237, 1980 Tax Ct. Memo LEXIS 111

Docket Number: Docket No. 12266-79.

Revader v. Commissioner

Date Filed: October 22nd, 1980

Citations: 1980 T.C. Memo. 473, 41 T.C.M. 240, 1980 Tax Ct. Memo LEXIS 112

Docket Number: Docket No. 7293-78.

Canterman v. Commissioner

Date Filed: October 22nd, 1980

Citations: 1980 T.C. Memo. 474, 41 T.C.M. 248, 1980 Tax Ct. Memo LEXIS 113

Docket Number: Docket No. 624-77.

Watt v. Commissioner

Date Filed: October 22nd, 1980

Citations: 1980 T.C. Memo. 475, 41 T.C.M. 251, 1980 Tax Ct. Memo LEXIS 114

Docket Number: Docket No. 8606-77.

Chauls v. Commissioner

Date Filed: October 22nd, 1980

Citations: 1980 T.C. Memo. 471, 41 T.C.M. 234, 1980 Tax Ct. Memo LEXIS 110

Docket Number: Docket No. 5133-79.

Copeland v. Commissioner

Date Filed: October 23rd, 1980

Citations: 1980 T.C. Memo. 476, 41 T.C.M. 253, 1980 Tax Ct. Memo LEXIS 107

Docket Number: Docket No. 1642-78.

Lefebvre v. Commissioner

Date Filed: October 23rd, 1980

Citations: 1980 T.C. Memo. 478, 41 T.C.M. 261, 1980 Tax Ct. Memo LEXIS 109

Docket Number: Docket No. 4610-78.

Johnston v. Commissioner

Date Filed: October 23rd, 1980

Citations: 1980 T.C. Memo. 477, 41 T.C.M. 258, 1980 Tax Ct. Memo LEXIS 108

Docket Number: Docket No. 8203-78.

Hannifin v. Commissioner

Date Filed: October 27th, 1980

Citations: 1980 T.C. Memo. 482, 41 T.C.M. 273, 1980 Tax Ct. Memo LEXIS 103

Docket Number: Docket No. 12012-77.

Adeleke v. Commissioner

Date Filed: October 27th, 1980

Citations: 1980 T.C. Memo. 479, 41 T.C.M. 267, 1980 Tax Ct. Memo LEXIS 100

Docket Number: Docket No. 7615-79.

Hays v. Commissioner

Date Filed: October 27th, 1980

Citations: 1980 T.C. Memo. 480, 41 T.C.M. 268, 1980 Tax Ct. Memo LEXIS 101

Docket Number: Docket No. 2214-79.

Worm v. Commissioner

Date Filed: October 27th, 1980

Citations: 1980 T.C. Memo. 481, 41 T.C.M. 271, 1980 Tax Ct. Memo LEXIS 102

Docket Number: Docket No. 1947-79.

Hall v. Commissioner

Date Filed: October 27th, 1980

Citations: 1980 T.C. Memo. 485, 41 T.C.M. 282, 1980 Tax Ct. Memo LEXIS 106

Docket Number: Docket No. 11686-78.

Bowser v. Commissioner

Date Filed: October 27th, 1980

Citations: 1980 T.C. Memo. 483, 41 T.C.M. 275, 1980 Tax Ct. Memo LEXIS 104

Docket Number: Docket No. 6239-76.

McCreless v. Commissioner

Date Filed: October 27th, 1980

Citations: 1980 T.C. Memo. 484, 41 T.C.M. 279, 1980 Tax Ct. Memo LEXIS 105

Docket Number: Docket No. 4941-77.

De Gennaro v. Commissioner

Date Filed: October 28th, 1980

Citations: 1980 T.C. Memo. 486, 41 T.C.M. 284, 1980 Tax Ct. Memo LEXIS 95

Docket Number: Docket No. 785-79.

Gersten v. Commissioner

Date Filed: October 28th, 1980

Citations: 1980 T.C. Memo. 487, 41 T.C.M. 285, 1980 Tax Ct. Memo LEXIS 96

Docket Number: Docket No. 3086-78.

Blair v. Commissioner

Date Filed: October 28th, 1980

Citations: 1980 T.C. Memo. 488, 41 T.C.M. 289, 1980 Tax Ct. Memo LEXIS 97

Docket Number: Docket Nos. 4715-79, 10695-79.

Kilroy v. Commissioner

Date Filed: October 28th, 1980

Citations: 1980 T.C. Memo. 489, 41 T.C.M. 292, 213 U.S.P.Q. (BNA) 429, 1980 Tax Ct. Memo LEXIS 98

Docket Number: Docket No. 6015-76

Randall v. Commissioner

Date Filed: October 28th, 1980

Citations: 1980 T.C. Memo. 490, 41 T.C.M. 296, 1980 Tax Ct. Memo LEXIS 99

Docket Number: Docket No. 14479-79.

Cristman v. Commissioner

Date Filed: October 29th, 1980

Citations: 1980 T.C. Memo. 491, 41 T.C.M. 298, 1980 Tax Ct. Memo LEXIS 93

Docket Number: Docket No. 13518-78.

Stiefel v. Commissioner

Date Filed: October 29th, 1980

Citations: 1980 T.C. Memo. 492, 41 T.C.M. 301, 1980 Tax Ct. Memo LEXIS 94

Docket Number: Docket No. 1451-79.

Scope v. Commissioner

Date Filed: October 30th, 1980

Citations: 1980 T.C. Memo. 493, 41 T.C.M. 304, 1980 Tax Ct. Memo LEXIS 91

Docket Number: Docket Nos. 5998-72, 5999-72, 6854-72, 3850-74, 3862-74, 4015-74, 5668-76, 5671-76, 5799-76.

Williams v. Commissioner

Date Filed: October 30th, 1980

Citations: 1980 T.C. Memo. 494, 41 T.C.M. 312, 1980 Tax Ct. Memo LEXIS 92

Docket Number: Docket Nos. 9843-74, 1173-75, 1607-75, 2606-75, 2755-75, 4536-75, 10220-77, 10222-77, 10226-77, 10229-77, 11987-77, 11992-77.

Rogers v. Commissioner

Date Filed: November 3rd, 1980

Citations: 1980 T.C. Memo. 495, 41 T.C.M. 316, 1980 Tax Ct. Memo LEXIS 90

Docket Number: Docket No. 6344-76.

Stewart v. Commissioner

Date Filed: November 4th, 1980

Citations: 1980 T.C. Memo. 496, 41 T.C.M. 318, 1980 Tax Ct. Memo LEXIS 89

Docket Number: Docket No. 11782-77.

Bernal v. Commissioner

Date Filed: November 5th, 1980

Citations: 1980 T.C. Memo. 498, 41 T.C.M. 325, 1980 Tax Ct. Memo LEXIS 87

Docket Number: Docket No. 4895-78.

Morgan v. Commissioner

Date Filed: November 5th, 1980

Citations: 1980 T.C. Memo. 499, 41 T.C.M. 332, 1980 Tax Ct. Memo LEXIS 88

Docket Number: Docket No. 5056-78.

Applegate v. Commissioner

Date Filed: November 5th, 1980

Citations: 1980 T.C. Memo. 497, 41 T.C.M. 320, 1980 Tax Ct. Memo LEXIS 86

Docket Number: Docket No. 7806-78.

Croyle v. Commissioner

Date Filed: November 6th, 1980

Citations: 1980 T.C. Memo. 501, 41 T.C.M. 339, 1980 Tax Ct. Memo LEXIS 85

Docket Number: Docket No. 10979-79.

Murray v. Commissioner

Date Filed: November 6th, 1980

Citations: 1980 T.C. Memo. 500, 41 T.C.M. 337, 1980 Tax Ct. Memo LEXIS 84

Docket Number: Docket No. 6039-76.

Lane v. Commissioner

Date Filed: November 10th, 1980

Citations: 1980 T.C. Memo. 502, 41 T.C.M. 347, 1980 Tax Ct. Memo LEXIS 83

Docket Number: Docket No. 10438-77.

Jones v. Commissioner

Date Filed: November 12th, 1980

Citations: 1980 T.C. Memo. 503, 41 T.C.M. 353, 1980 Tax Ct. Memo LEXIS 82

Docket Number: Docket No. 14618-79.

Harmon v. Commissioner

Date Filed: November 13th, 1980

Citations: 1980 T.C. Memo. 506, 41 T.C.M. 361, 1980 Tax Ct. Memo LEXIS 81

Docket Number: Docket No. 3253-78.

Morgan v. Commissioner

Date Filed: November 13th, 1980

Citations: 1980 T.C. Memo. 505, 41 T.C.M. 358, 1980 Tax Ct. Memo LEXIS 80

Docket Number: Docket No. 4762-78.

C. E. Estes, Inc. v. Commissioner

Date Filed: November 13th, 1980

Citations: 1980 T.C. Memo. 504, 41 T.C.M. 354, 1980 Tax Ct. Memo LEXIS 79

Docket Number: Docket No. 8719-78.

Lemler v. Commissioner

Date Filed: November 17th, 1980

Citations: 1980 T.C. Memo. 507, 41 T.C.M. 364, 1980 Tax Ct. Memo LEXIS 77

Docket Number: Docket Nos. 918-77, 935-77.

Whitehead v. Commissioner

Date Filed: November 17th, 1980

Citations: 1980 T.C. Memo. 508, 41 T.C.M. 365, 1980 Tax Ct. Memo LEXIS 78

Docket Number: Docket No. 4303-78.

Devine v. Commissioner

Date Filed: November 19th, 1980

Citations: 1980 T.C. Memo. 511, 41 T.C.M. 375, 1980 Tax Ct. Memo LEXIS 74

Docket Number: Docket No. 15272-79.

Marvin v. Commissioner

Date Filed: November 19th, 1980

Citations: 1980 T.C. Memo. 509, 41 T.C.M. 369, 1980 Tax Ct. Memo LEXIS 72

Docket Number: Docket Nos. 6695-77, 6701-77.

De Michael v. Commissioner

Date Filed: November 19th, 1980

Citations: 1980 T.C. Memo. 510, 41 T.C.M. 374, 1980 Tax Ct. Memo LEXIS 73

Docket Number: Docket No. 9073-78.

Ober v. Commissioner

Date Filed: November 19th, 1980

Citations: 1980 T.C. Memo. 513, 41 T.C.M. 379, 1980 Tax Ct. Memo LEXIS 76

Docket Number: Docket Nos. 10971-77, 10972-77, 10973-77, 10974-77, 10975-77, 10976-77.

Jones v. Commissioner

Date Filed: November 19th, 1980

Citations: 1980 T.C. Memo. 512, 41 T.C.M. 377, 1980 Tax Ct. Memo LEXIS 75

Docket Number: Docket No. 5603-80 R.

Cavell v. Commissioner

Date Filed: November 20th, 1980

Citations: 1980 T.C. Memo. 516, 41 T.C.M. 395, 1980 Tax Ct. Memo LEXIS 71

Docket Number: Docket No. 3979-79.

Dowell v. Commissioner

Date Filed: November 20th, 1980

Citations: 1980 T.C. Memo. 515, 41 T.C.M. 390, 1980 Tax Ct. Memo LEXIS 70

Docket Number: Docket No. 2150-75.

Wilson v. Commissioner

Date Filed: November 20th, 1980

Citations: 1980 T.C. Memo. 514, 41 T.C.M. 381, 1980 Tax Ct. Memo LEXIS 69

Docket Number: Docket Nos. 12611-77, 12612-77, 12613-77, 12614-77, 12615-77, 12617-77.

Estate of Nelson v. Commissioner

Date Filed: November 24th, 1980

Citations: 1980 T.C. Memo. 518, 41 T.C.M. 400, 1980 Tax Ct. Memo LEXIS 67

Docket Number: Docket No. 8786-78.

Niemeyer v. Commissioner

Date Filed: November 24th, 1980

Citations: 1980 T.C. Memo. 519, 41 T.C.M. 406, 1980 Tax Ct. Memo LEXIS 68

Docket Number: Docket No. 6277-79.

Bachman v. Commissioner

Date Filed: November 24th, 1980

Citations: 1980 T.C. Memo. 517, 41 T.C.M. 397, 1980 Tax Ct. Memo LEXIS 66

Docket Number: Docket No. 5689-72.

Stevens v. Commissioner

Date Filed: November 25th, 1980

Citations: 1980 T.C. Memo. 521, 41 T.C.M. 419, 1980 Tax Ct. Memo LEXIS 59

Docket Number: Docket No. 9973-78.

Estate of Iacono v. Commissioner

Date Filed: November 25th, 1980

Citations: 1980 T.C. Memo. 520, 41 T.C.M. 407, 1980 Tax Ct. Memo LEXIS 58

Docket Number: Docket No. 7287-79.

Schwartz v. Commissioner

Date Filed: November 25th, 1980

Citations: 1980 T.C. Memo. 525, 41 T.C.M. 431, 1980 Tax Ct. Memo LEXIS 63

Docket Number: Docket No. 10838-75.