Macdonald v. Comm'r Date Filed: February 25th, 1971 Citations: 55 T.C. 840, 170 U.S.P.Q. (BNA) 133, 1971 U.S. Tax Ct. LEXIS 178 Docket Number: Docket Nos. 3997-68, 3998-68, 3999-68, 4000-68