Forster v. Commissioner Date Filed: January 4th, 1988 Citations: 1988 T.C. Memo. 4, 54 T.C.M. 1467, 1988 Tax Ct. Memo LEXIS 4 Docket Number: Docket No. 23904-86.
Dolin v. Commissioner Date Filed: January 4th, 1988 Citations: 1988 T.C. Memo. 2, 54 T.C.M. 1448, 1988 Tax Ct. Memo LEXIS 2 Docket Number: Docket No. 21174-85.
Frankel v. Commissioner Date Filed: January 4th, 1988 Citations: 1988 T.C. Memo. 1, 54 T.C.M. 1442, 1988 Tax Ct. Memo LEXIS 1 Docket Number: Docket No. 31366-85.
Estate of Bruning v. Commissioner Date Filed: January 4th, 1988 Citations: 1988 T.C. Memo. 5, 54 T.C.M. 1469, 1988 Tax Ct. Memo LEXIS 5 Docket Number: Docket No. 4352-86.
Marcus v. Commissioner Date Filed: January 4th, 1988 Citations: 1988 T.C. Memo. 3, 54 T.C.M. 1452, 1988 Tax Ct. Memo LEXIS 3 Docket Number: Docket No. 3615-84.
Williams v. Commissioner Date Filed: January 5th, 1988 Citations: 1988 T.C. Memo. 6, 54 T.C.M. 1471, 1988 Tax Ct. Memo LEXIS 6 Docket Number: Docket No. 10419-85.
Gordon v. Commissioner Date Filed: January 6th, 1988 Citations: 1988 T.C. Memo. 9, 54 T.C.M. 1484, 1988 Tax Ct. Memo LEXIS 9 Docket Number: Docket No. 22215-84.
Facuseh v. Commissioner Date Filed: January 6th, 1988 Citations: 1988 T.C. Memo. 10, 54 T.C.M. 1489, 1988 Tax Ct. Memo LEXIS 10 Docket Number: Docket No. 28579-82.
Augustine's, Inc. v. Commissioner Date Filed: January 6th, 1988 Citations: 1988 T.C. Memo. 11, 54 T.C.M. 1495, 1988 Tax Ct. Memo LEXIS 11 Docket Number: Docket Nos. 24323-84; 24324-84.
Remuzzi v. Commissioner Date Filed: January 6th, 1988 Citations: 1988 T.C. Memo. 8, 54 T.C.M. 1479, 1988 Tax Ct. Memo LEXIS 8 Docket Number: Docket No. 32962-85.
Lam v. Commissioner Date Filed: January 6th, 1988 Citations: 1988 T.C. Memo. 7, 54 T.C.M. 1477, 1988 Tax Ct. Memo LEXIS 7 Docket Number: Docket No. 2448-85.
Ryan v. Commissioner Date Filed: January 7th, 1988 Citations: 1988 T.C. Memo. 12, 54 T.C.M. 1503, 1988 Tax Ct. Memo LEXIS 12 Docket Number: Docket Nos. 42105-84; 42203-84; 191-85.
Miller v. Commissioner Date Filed: January 11th, 1988 Citations: 1988 T.C. Memo. 15, 54 T.C.M. 1517, 1988 Tax Ct. Memo LEXIS 15 Docket Number: Docket No. 4643-86.
Harvey v. Commissioner Date Filed: January 11th, 1988 Citations: 1988 T.C. Memo. 13, 54 T.C.M. 1508, 1988 Tax Ct. Memo LEXIS 13 Docket Number: Docket No. 4899-85.
Anable v. Commissioner Date Filed: January 11th, 1988 Citations: 1988 T.C. Memo. 14, 54 T.C.M. 1512, 1988 Tax Ct. Memo LEXIS 14 Docket Number: Docket No. 1527-86.
Estate of Brimm v. Commissioner Date Filed: January 11th, 1988 Citations: 1988 T.C. Memo. 16, 54 T.C.M. 1521, 1988 Tax Ct. Memo LEXIS 16 Docket Number: Docket Nos. 5053-71; 9095-74.
Hawkins v. Commissioner Date Filed: January 12th, 1988 Citations: 1988 T.C. Memo. 17, 54 T.C.M. 1529, 1988 Tax Ct. Memo LEXIS 17 Docket Number: Docket Nos. 1979-85; 1980-85.
Smith v. Commissioner Date Filed: January 13th, 1988 Citations: 1988 T.C. Memo. 18, 54 T.C.M. 1535, 1988 Tax Ct. Memo LEXIS 18 Docket Number: Docket Nos. 20767-84; 37336-85; 37204-86.
Scardina v. Commissioner Date Filed: January 14th, 1988 Citations: 1988 T.C. Memo. 20, 54 T.C.M. 1544, 1988 Tax Ct. Memo LEXIS 20 Docket Number: Docket No. 26778-84.
Tri-City Advertising, Inc. v. Commissioner Date Filed: January 14th, 1988 Citations: 1988 T.C. Memo. 19, 54 T.C.M. 1537, 1988 Tax Ct. Memo LEXIS 19 Docket Number: Docket No. 36277-85.
Estate of Bartberger v. Commissioner Date Filed: January 19th, 1988 Citations: 1988 T.C. Memo. 21, 54 T.C.M. 1550, 1988 Tax Ct. Memo LEXIS 24 Docket Number: Docket No. 36710-85.
Hefti v. Commissioner Date Filed: January 20th, 1988 Citations: 1988 T.C. Memo. 22, 54 T.C.M. 1555, 1988 Tax Ct. Memo LEXIS 25 Docket Number: Docket No. 21306-84.
Estate of Mosher v. Commissioner Date Filed: January 21st, 1988 Citations: 1988 T.C. Memo. 24, 54 T.C.M. 1578, 1988 Tax Ct. Memo LEXIS 22 Docket Number: Docket No. 18238-84.
Paoli v. Commissioner Date Filed: January 21st, 1988 Citations: 1988 T.C. Memo. 23, 54 T.C.M. 1574, 1988 Tax Ct. Memo LEXIS 21 Docket Number: Docket No. 42511-85.
Abeles v. Commissioner Date Filed: January 21st, 1988 Citations: 1988 T.C. Memo. 25, 54 T.C.M. 1591, 1988 Tax Ct. Memo LEXIS 23 Docket Number: Docket No. 1372-81.
King v. Commissioner Date Filed: January 25th, 1988 Citations: 1988 T.C. Memo. 26, 54 T.C.M. 1594, 1988 Tax Ct. Memo LEXIS 26 Docket Number: Docket No. 12609-87.
Klein v. Commissioner Date Filed: January 25th, 1988 Citations: 1988 T.C. Memo. 27, 54 T.C.M. 1596, 1988 Tax Ct. Memo LEXIS 27 Docket Number: Docket No. 13988-83.
Lobo v. Commissioner Date Filed: January 25th, 1988 Citations: 1988 T.C. Memo. 28, 54 T.C.M. 1598, 1988 Tax Ct. Memo LEXIS 28 Docket Number: Docket No. 6822-86.
Gurdin v. Commissioner Date Filed: January 27th, 1988 Citations: 1988 T.C. Memo. 31, 54 T.C.M. 1609, 1988 Tax Ct. Memo LEXIS 31 Docket Number: Docket Nos. 3851-74; 5661-74; 5662-74; 7199-75; 7202-75; 7203-75; 6248-77; 7229-77; 11463-77; 14470-80; 14472-80; 15477-80; 11329-81; 13282-81; 35702-85.
Francis v. Commissioner Date Filed: January 27th, 1988 Citations: 1988 T.C. Memo. 30, 54 T.C.M. 1607, 1988 Tax Ct. Memo LEXIS 30 Docket Number: Docket No. 42658-85.
Watson v. Commissioner Date Filed: January 27th, 1988 Citations: 1988 T.C. Memo. 29, 54 T.C.M. 1601, 1988 Tax Ct. Memo LEXIS 29 Docket Number: Docket No. 27915-85.
Estate of Bograd v. Commissioner Date Filed: February 1st, 1988 Citations: 1988 T.C. Memo. 34, 55 T.C.M. 11, 1988 Tax Ct. Memo LEXIS 34 Docket Number: Docket No. 4417-85.
Fila v. Commissioner Date Filed: February 1st, 1988 Citations: 1988 T.C. Memo. 32, 55 T.C.M. 1, 1988 Tax Ct. Memo LEXIS 32 Docket Number: Docket No. 13314-86.
Patel v. Commissioner Date Filed: February 1st, 1988 Citations: 1988 T.C. Memo. 33, 55 T.C.M. 2, 1988 Tax Ct. Memo LEXIS 33 Docket Number: Docket No. 4542-85.
American Tel. & Tel. Co. v. Commissioner Date Filed: February 3rd, 1988 Citations: 1988 T.C. Memo. 35, 55 T.C.M. 16, 1988 Tax Ct. Memo LEXIS 36 Docket Number: Docket No. 40990-85.
Estate of Lewis v. Commissioner Date Filed: February 3rd, 1988 Citations: 1988 T.C. Memo. 36, 55 T.C.M. 22, 1988 Tax Ct. Memo LEXIS 37 Docket Number: Docket Nos. 26501-87, 26502-87.
United Title Ins. Co. v. Commissioner Date Filed: February 4th, 1988 Citations: 1988 T.C. Memo. 38, 55 T.C.M. 34, 1988 Tax Ct. Memo LEXIS 39 Docket Number: Docket No. 10408-83.
PELLMAN v. COMMISSION OF INTERNAL REVENUE Date Filed: February 4th, 1988 Citations: 1988 T.C. Memo. 37, 55 T.C.M. 24, 1988 Tax Ct. Memo LEXIS 38 Docket Number: Docket No. 12532-83.
Craig v. Commissioner Date Filed: February 8th, 1988 Citations: 1988 T.C. Memo. 39, 55 T.C.M. 53, 1988 Tax Ct. Memo LEXIS 35 Docket Number: Docket No. 28225-86.
Stonecipher v. Commissioner Date Filed: February 9th, 1988 Citations: 1988 T.C. Memo. 41, 55 T.C.M. 56, 1988 Tax Ct. Memo LEXIS 44 Docket Number: Docket No. 14362-84.
Short v. Commissioner Date Filed: February 9th, 1988 Citations: 1988 T.C. Memo. 40, 55 T.C.M. 54, 1988 Tax Ct. Memo LEXIS 43 Docket Number: Docket No. 21362-86.
Dunn v. Commissioner Date Filed: February 10th, 1988 Citations: 1988 T.C. Memo. 45, 55 T.C.M. 66, 1988 Tax Ct. Memo LEXIS 47 Docket Number: Docket No. 19191-85.
Calleance v. Commissioner Date Filed: February 10th, 1988 Citations: 1988 T.C. Memo. 42, 55 T.C.M. 61, 1988 Tax Ct. Memo LEXIS 45 Docket Number: Docket No. 24009-86.
Goodmon v. Commissioner Date Filed: February 10th, 1988 Citations: 1988 T.C. Memo. 44, 55 T.C.M. 65, 1988 Tax Ct. Memo LEXIS 50 Docket Number: Docket No. 22798-86.
Johnston v. Commissioner Date Filed: February 10th, 1988 Citations: 1988 T.C. Memo. 43, 55 T.C.M. 62, 1988 Tax Ct. Memo LEXIS 46 Docket Number: Docket No. 10587-86.
Janklow v. Commissioner Date Filed: February 11th, 1988 Citations: 1988 T.C. Memo. 46, 55 T.C.M. 69, 1988 Tax Ct. Memo LEXIS 40 Docket Number: Docket Nos. 14638-81; 11759-82; 4189-83; 9687-83; 18420-83; 13267-84.
Depew v. Commissioner Date Filed: February 11th, 1988 Citations: 1988 T.C. Memo. 48, 55 T.C.M. 84, 1988 Tax Ct. Memo LEXIS 42 Docket Number: Docket No. 16112-85.
Weischadle v. Commissioner Date Filed: February 11th, 1988 Citations: 1988 T.C. Memo. 47, 55 T.C.M. 82, 1988 Tax Ct. Memo LEXIS 41 Docket Number: Docket No. 18114-85.
Alderman v. Commissioner Date Filed: February 16th, 1988 Citations: 1988 T.C. Memo. 49, 55 T.C.M. 86, 9 Employee Benefits Cas. (BNA) 1562, 1988 Tax Ct. Memo LEXIS 48 Docket Number: Docket No. 42786-85.
Midwest Generator Co. v. Commissioner Date Filed: February 17th, 1988 Citations: 1988 T.C. Memo. 50, 55 T.C.M. 90, 1988 Tax Ct. Memo LEXIS 49 Docket Number: Docket Nos. 12064-81; 27843-86.
Poster v. Commissioner Date Filed: February 18th, 1988 Citations: 1988 T.C. Memo. 57, 55 T.C.M. 117, 1988 Tax Ct. Memo LEXIS 57 Docket Number: Docket No. 40925-84.
Matto v. Commissioner Date Filed: February 18th, 1988 Citations: 1988 T.C. Memo. 53, 55 T.C.M. 99, 1988 Tax Ct. Memo LEXIS 53 Docket Number: Docket No. 12760-85.
Holland v. Commissioner Date Filed: February 18th, 1988 Citations: 1988 T.C. Memo. 51, 55 T.C.M. 93, 1988 Tax Ct. Memo LEXIS 51 Docket Number: Docket No. 11327-86.
Jacobs v. Commissioner Date Filed: February 18th, 1988 Citations: 1988 T.C. Memo. 52, 55 T.C.M. 96, 1988 Tax Ct. Memo LEXIS 52 Docket Number: Docket No. 25551-85.
Feuer v. Commissioner Date Filed: February 18th, 1988 Citations: 1988 T.C. Memo. 55, 55 T.C.M. 110, 1988 Tax Ct. Memo LEXIS 55 Docket Number: Docket No. 11876-86.
Coastal Expanded Metal Co. v. Commissioner Date Filed: February 18th, 1988 Citations: 1988 T.C. Memo. 54, 55 T.C.M. 101, 1988 Tax Ct. Memo LEXIS 54 Docket Number: Docket No. 16576-85.
Foster v. Commissioner Date Filed: February 18th, 1988 Citations: 1988 T.C. Memo. 59, 55 T.C.M. 121, 1988 Tax Ct. Memo LEXIS 59 Docket Number: Docket No. 13511-82.
La Borde v. Commissioner Date Filed: February 18th, 1988 Citations: 1988 T.C. Memo. 58, 55 T.C.M. 119, 1988 Tax Ct. Memo LEXIS 58 Docket Number: Docket Nos. 11669-84, 6521-86.
Gross Family Trust v. Commissioner Date Filed: February 18th, 1988 Citations: 1988 T.C. Memo. 56, 55 T.C.M. 113, 1988 Tax Ct. Memo LEXIS 56 Docket Number: Docket No. 10145-85.
Estate of Durante v. Commissioner Date Filed: February 22nd, 1988 Citations: 1988 T.C. Memo. 60, 55 T.C.M. 123, 1988 Tax Ct. Memo LEXIS 60 Docket Number: Docket No. 2145-86.
Stevens v. Commissioner Date Filed: February 22nd, 1988 Citations: 1988 T.C. Memo. 63, 55 T.C.M. 135, 1988 Tax Ct. Memo LEXIS 63 Docket Number: Docket No. 28017-83.
Bass v. Commissioner Date Filed: February 22nd, 1988 Citations: 1988 T.C. Memo. 61, 55 T.C.M. 126, 1988 Tax Ct. Memo LEXIS 61 Docket Number: Docket No. 16963-83.
Whitney v. Commissioner Date Filed: February 22nd, 1988 Citations: 1988 T.C. Memo. 62, 55 T.C.M. 134, 1988 Tax Ct. Memo LEXIS 62 Docket Number: Docket No. 30389-86.
Mizell v. Commissioner Date Filed: February 23rd, 1988 Citations: 1988 T.C. Memo. 69, 55 T.C.M. 169, 1988 Tax Ct. Memo LEXIS 95 Docket Number: Docket Nos. 27216-83; 27217-83; 27218-83.
Universal Church of Jesus Christ, Inc. v. Commissioner Date Filed: February 23rd, 1988 Citations: 1988 T.C. Memo. 65, 55 T.C.M. 144, 1988 Tax Ct. Memo LEXIS 91 Docket Number: Docket No. 5759-82X.
Votsis v. Commissioner Date Filed: February 23rd, 1988 Citations: 1988 T.C. Memo. 70, 55 T.C.M. 175, 1988 Tax Ct. Memo LEXIS 96 Docket Number: Docket Nos. 23634-84; 23635-84.
Pacey v. Commissioner Date Filed: February 23rd, 1988 Citations: 1988 T.C. Memo. 68, 55 T.C.M. 165, 1988 Tax Ct. Memo LEXIS 94 Docket Number: Docket No. 43984-85.
Merryman v. Commissioner Date Filed: February 23rd, 1988 Citations: 1988 T.C. Memo. 72, 55 T.C.M. 191, 99 Oil & Gas Rep. 642, 1988 Tax Ct. Memo LEXIS 98 Docket Number: Docket Nos. 10702-85; 24893-85.
Clark v. Commissioner Date Filed: February 23rd, 1988 Citations: 1988 T.C. Memo. 67, 55 T.C.M. 161, 1988 Tax Ct. Memo LEXIS 93 Docket Number: Docket Nos. 8585-84; 8586-84.
Delgado v. Commissioner Date Filed: February 23rd, 1988 Citations: 1988 T.C. Memo. 66, 55 T.C.M. 155, 1988 Tax Ct. Memo LEXIS 92 Docket Number: Docket No. 29240-83.
Sine v. Commissioner Date Filed: February 23rd, 1988 Citations: 1988 T.C. Memo. 71, 55 T.C.M. 189, 1988 Tax Ct. Memo LEXIS 97 Docket Number: Docket No. 20697-86.
Forman v. Commissioner Date Filed: February 23rd, 1988 Citations: 1988 T.C. Memo. 64, 55 T.C.M. 139, 1988 Tax Ct. Memo LEXIS 90 Docket Number: Docket No. 32324-85.
Portland Golf Club v. Commissioner Date Filed: February 24th, 1988 Citations: 1988 T.C. Memo. 76, 55 T.C.M. 212, 1988 Tax Ct. Memo LEXIS 102 Docket Number: Docket No. 13436-85.
Hawley v. Commissioner Date Filed: February 24th, 1988 Citations: 1988 T.C. Memo. 77, 55 T.C.M. 217, 1988 Tax Ct. Memo LEXIS 131 Docket Number: Docket Nos. 12316-83; 12433-83; 13481-83; 13485-83; 13487-83; 13780-83; 15619-83; 16052-83; 16068-83; 17051-83; 17054-83; 19106-83; 19109-83; 19824-83; 23118-83; 24420-83; 24422-83; 32769-83.
R.C. Lindsey Plumbing, Inc. v. Commissioner Date Filed: February 24th, 1988 Citations: 1988 T.C. Memo. 73, 55 T.C.M. 196, 1988 Tax Ct. Memo LEXIS 99 Docket Number: Docket No. 6900-86.
Coffey v. Commissioner Date Filed: February 24th, 1988 Citations: 1988 T.C. Memo. 78, 55 T.C.M. 226, 1988 Tax Ct. Memo LEXIS 132 Docket Number: Docket No. 15942-86.
Longstaff v. Commissioner Date Filed: February 24th, 1988 Citations: 1988 T.C. Memo. 75, 55 T.C.M. 205, 1988 Tax Ct. Memo LEXIS 101 Docket Number: Docket No. 2526-86.
Ben-Avi v. Commissioner Date Filed: February 24th, 1988 Citations: 1988 T.C. Memo. 74, 55 T.C.M. 199, 1988 Tax Ct. Memo LEXIS 100 Docket Number: Docket No. 2344-86.
Carlins v. Commissioner Date Filed: February 25th, 1988 Citations: 1988 T.C. Memo. 79, 55 T.C.M. 228, 1988 Tax Ct. Memo LEXIS 115 Docket Number: Docket Nos. 5418-82; 5769-83; 5771-83; 5772-83; 5935-83; 6101-83; 6102-83; 6103-83.
Ailloni-Charas v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 83, 55 T.C.M. 252, 1988 Tax Ct. Memo LEXIS 111 Docket Number: Docket Nos. 6167-84, 39343-84.
Salzman v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 86, 55 T.C.M. 278, 1988 Tax Ct. Memo LEXIS 108 Docket Number: Docket No. 19571-83.
Wenaas v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 89, 55 T.C.M. 289, 1988 Tax Ct. Memo LEXIS 105 Docket Number: Docket No. 44868-85.
McCulloch v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 84, 55 T.C.M. 259, 1988 Tax Ct. Memo LEXIS 110 Docket Number: Docket No. 8499-85.
Webb v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 80, 55 T.C.M. 245, 1988 Tax Ct. Memo LEXIS 114 Docket Number: Docket Nos. 9470-86, 25468-86.
McGarvie v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 85, 55 T.C.M. 264, 1988 Tax Ct. Memo LEXIS 109 Docket Number: Docket Nos. 19119-83; 20904-84; 25383-84; 29285-84.
Blackwell v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 87, 55 T.C.M. 286, 1988 Tax Ct. Memo LEXIS 107 Docket Number: Docket Nos. 36235-86; 36236-86.
Lazcano v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 81, 55 T.C.M. 247, 1988 Tax Ct. Memo LEXIS 113 Docket Number: Docket No. 26586-84.
Hollensworth v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 88, 55 T.C.M. 288, 1988 Tax Ct. Memo LEXIS 106 Docket Number: Docket No. 24380-82.
Gustafson v. Commissioner Date Filed: February 29th, 1988 Citations: 1988 T.C. Memo. 82, 55 T.C.M. 250, 1988 Tax Ct. Memo LEXIS 112 Docket Number: Docket No. 21208-86.
Lincoln v. Commissioner Date Filed: March 1st, 1988 Citations: 1988 T.C. Memo. 93, 55 T.C.M. 300, 1988 Tax Ct. Memo LEXIS 118 Docket Number: Docket No. 41557-86.
Toruno v. Commissioner Date Filed: March 1st, 1988 Citations: 1988 T.C. Memo. 92, 55 T.C.M. 296, 1988 Tax Ct. Memo LEXIS 119 Docket Number: Docket No. 11018-81.
Spear v. Commissioner Date Filed: March 1st, 1988 Citations: 1988 T.C. Memo. 90, 55 T.C.M. 291, 1988 Tax Ct. Memo LEXIS 121 Docket Number: Docket No. 41929-86.
Brownlee v. Commissioner Date Filed: March 1st, 1988 Citations: 1988 T.C. Memo. 91, 55 T.C.M. 293, 1988 Tax Ct. Memo LEXIS 120 Docket Number: Docket No. 18371-86.
Waters v. Commissioner Date Filed: March 2nd, 1988 Citations: 1988 T.C. Memo. 95, 55 T.C.M. 304, 1988 Tax Ct. Memo LEXIS 116 Docket Number: Docket No. 13437-87.
Engel v. Commissioner Date Filed: March 2nd, 1988 Citations: 1988 T.C. Memo. 94, 55 T.C.M. 303, 1988 Tax Ct. Memo LEXIS 117 Docket Number: Docket No. 48140-86.
Swerdloff v. Commissioner Date Filed: March 3rd, 1988 Citations: 1988 T.C. Memo. 96, 55 T.C.M. 307, 1988 Tax Ct. Memo LEXIS 122 Docket Number: Docket No. 7631-79.
McIntyre v. Commissioner Date Filed: March 3rd, 1988 Citations: 1988 T.C. Memo. 97, 55 T.C.M. 320, 1988 Tax Ct. Memo LEXIS 123 Docket Number: Docket No. 14835-84.
Dwight v. Commissioner Date Filed: March 7th, 1988 Citations: 1988 T.C. Memo. 100, 55 T.C.M. 358, 1988 Tax Ct. Memo LEXIS 128 Docket Number: Docket No. 44324-86.
Sparrow v. Commissioner Date Filed: March 7th, 1988 Citations: 1988 T.C. Memo. 99, 55 T.C.M. 335, 1988 Tax Ct. Memo LEXIS 129 Docket Number: Docket No. 17056-79.
Walden v. Commissioner Date Filed: March 7th, 1988 Citations: 1988 T.C. Memo. 98, 55 T.C.M. 332, 1988 Tax Ct. Memo LEXIS 130 Docket Number: Docket No. 46097-86.