Kaczmarek v. Comm'r Date Filed: February 11th, 1982 Citations: 1982 T.C. Memo. 66, 43 T.C.M. 501, 218 U.S.P.Q. (BNA) 169, 1982 Tax Ct. Memo LEXIS 673 Docket Number: Docket No. 6209-77