1989 T.C. Memo. 568, 58 T.C.M. 431, 1989 Tax Ct. Memo LEXIS 581
Docket Nos. 12479-82, 28639-84, 18832-82, 28657-84, 4499-83, 28681-84, 12274-83, 28787-84, 13174-83, 28938-84, 13800-83, 29108-84, 14178-83, 29111-84, 14956-83, 29404-84, 16414-83, 29464-84, 18099-83, 29594-84, 24307-83, 29681-84, 21409-84, 29701-84, 28638-84, 1970-85.