Schulze v. Comm'r Date Filed: September 16th, 1980 Citations: 1980 T.C. Memo. 385, 40 T.C.M. 1234, 210 U.S.P.Q. (BNA) 29, 1980 Tax Ct. Memo LEXIS 195 Docket Number: Docket No. 8976-77.