1984 T.C. Memo. 669, 49 T.C.M. 386, 1984 Tax Ct. Memo LEXIS 4
Docket Nos. 12544-80, 14917-81, 17023-81, 26983-82, 26984-82, 26985-82, 26986-82, 26987-82, 26988-82, 26989-82, 26990-82, 26991-82, 26992-82, 26993-82, 26994-82, 27128-82, 27291-82, 27292-82, 4048-83, 7720-83.