Dowell v. Commissioner

Date Filed: April 6th, 1977

Citations: 1977 T.C. Memo. 101, 36 T.C.M. 470, 1977 Tax Ct. Memo LEXIS 341

Docket Number: Docket No. 3557-75.

Horvat v. Commissioner

Date Filed: April 11th, 1977

Citations: 1977 T.C. Memo. 104, 36 T.C.M. 476, 1977 Tax Ct. Memo LEXIS 335

Docket Number: Docket Nos. 6415-75, 6417-75.

Patterson v. Commissioner

Date Filed: April 11th, 1977

Citations: 1977 T.C. Memo. 107, 36 T.C.M. 484, 1977 Tax Ct. Memo LEXIS 338

Docket Number: Docket Nos. 6799-75, 585-76.

Serbousek v. Commissioner

Date Filed: April 11th, 1977

Citations: 1977 T.C. Memo. 105, 36 T.C.M. 479, 1977 Tax Ct. Memo LEXIS 336

Docket Number: Docket Nos. 8351-74, 8368-74.

Rinaldo v. Commissioner

Date Filed: April 11th, 1977

Citations: 1977 T.C. Memo. 106, 36 T.C.M. 483, 1977 Tax Ct. Memo LEXIS 337

Docket Number: Docket No. 7036-75

Cryder v. Commissioner

Date Filed: April 11th, 1977

Citations: 1977 T.C. Memo. 103, 36 T.C.M. 474, 1977 Tax Ct. Memo LEXIS 334

Docket Number: Docket No. 8246-75.

Lesslie v. Commissioner

Date Filed: April 14th, 1977

Citations: 1977 T.C. Memo. 111, 36 T.C.M. 495, 1977 Tax Ct. Memo LEXIS 333

Docket Number: Docket No. 802-76.

Vartanian v. Commissioner

Date Filed: April 14th, 1977

Citations: 1977 T.C. Memo. 110, 36 T.C.M. 492, 1977 Tax Ct. Memo LEXIS 332

Docket Number: Docket No. 2603-76.

Bump v. Commissioner

Date Filed: April 14th, 1977

Citations: 1977 T.C. Memo. 109, 36 T.C.M. 491, 1977 Tax Ct. Memo LEXIS 331

Docket Number: Docket No. 5388-75.

Chumbook v. Commissioner

Date Filed: April 14th, 1977

Citations: 1977 T.C. Memo. 108, 36 T.C.M. 487, 1977 Tax Ct. Memo LEXIS 330

Docket Number: Docket No. 569-72.

Estate of Wegman v. Commissioner

Date Filed: April 18th, 1977

Citations: 1977 T.C. Memo. 112, 36 T.C.M. 497, 1977 Tax Ct. Memo LEXIS 327

Docket Number: Docket No. 4572-76.

Reeves v. Commissioner

Date Filed: April 18th, 1977

Citations: 1977 T.C. Memo. 114, 36 T.C.M. 500, 1977 Tax Ct. Memo LEXIS 329

Docket Number: Docket No. 7636-73.

May v. Commissioner

Date Filed: April 18th, 1977

Citations: 1977 T.C. Memo. 113, 36 T.C.M. 498, 1977 Tax Ct. Memo LEXIS 328

Docket Number: Docket No. 7510-76.

Sunderland v. Commissioner

Date Filed: April 21st, 1977

Citations: 1977 T.C. Memo. 116, 36 T.C.M. 512, 1977 Tax Ct. Memo LEXIS 326

Docket Number: Docket No. 4665-75.

Brennan v. Commissioner

Date Filed: April 21st, 1977

Citations: 1977 T.C. Memo. 115, 36 T.C.M. 501, 1977 Tax Ct. Memo LEXIS 325

Docket Number: Docket No. 266-75.

Badias & Seijas, Inc. v. Commissioner

Date Filed: April 25th, 1977

Citations: 1977 T.C. Memo. 118, 36 T.C.M. 518, 1977 Tax Ct. Memo LEXIS 324

Docket Number: Docket No. 5319-75.

Kessler v. Commissioner

Date Filed: April 25th, 1977

Citations: 1977 T.C. Memo. 117, 36 T.C.M. 514, 1977 Tax Ct. Memo LEXIS 323

Docket Number: Docket Nos. 5846-75, 5847-75.

Monsky v. Commissioner

Date Filed: April 27th, 1977

Citations: 1977 T.C. Memo. 119, 36 T.C.M. 525, 1977 Tax Ct. Memo LEXIS 319

Docket Number: Docket No. 11265-76.

Ouderkirk v. Commissioner

Date Filed: April 27th, 1977

Citations: 1977 T.C. Memo. 120, 36 T.C.M. 526, 1977 Tax Ct. Memo LEXIS 320

Docket Number: Docket No. 695-76.

Hennessey v. Commissioner

Date Filed: April 27th, 1977

Citations: 1977 T.C. Memo. 122, 36 T.C.M. 536, 1977 Tax Ct. Memo LEXIS 322

Docket Number: Docket Nos. 8320-73, 8321-73, 8322-73, 8323-73, 2743-74, 2744-74, 2745-74, 2751-74.

Connor v. Commissioner

Date Filed: April 27th, 1977

Citations: 1977 T.C. Memo. 121, 36 T.C.M. 531, 1977 Tax Ct. Memo LEXIS 321

Docket Number: Docket No. 5822-75.

Lee v. Commissioner

Date Filed: April 28th, 1977

Citations: 1977 T.C. Memo. 124, 36 T.C.M. 542, 1977 Tax Ct. Memo LEXIS 318

Docket Number: Docket No. 3979-76.

Estate of Johnson v. Commissioner

Date Filed: April 28th, 1977

Citations: 1977 T.C. Memo. 123, 36 T.C.M. 539, 1977 Tax Ct. Memo LEXIS 317

Docket Number: Docket No. 1385-74.

Phillipp v. Commissioner

Date Filed: May 2nd, 1977

Citations: 1977 T.C. Memo. 126, 36 T.C.M. 549, 1977 Tax Ct. Memo LEXIS 314

Docket Number: Docket Nos. 5028-76, 5029-76.

F. D. Rich Co. v. Commissioner

Date Filed: May 2nd, 1977

Citations: 1977 T.C. Memo. 125, 36 T.C.M. 546, 1977 Tax Ct. Memo LEXIS 313

Docket Number: Docket No. 9007-74.

Langford v. Commissioner

Date Filed: May 2nd, 1977

Citations: 1977 T.C. Memo. 127, 36 T.C.M. 550, 1977 Tax Ct. Memo LEXIS 315

Docket Number: Docket Nos. 2255-76, 5338-76.

Peters v. Commissioner

Date Filed: May 2nd, 1977

Citations: 1977 T.C. Memo. 128, 36 T.C.M. 552, 1977 Tax Ct. Memo LEXIS 316

Docket Number: Docket No. 5751-73.

Schanchrist Foods, Inc. v. Commissioner

Date Filed: May 4th, 1977

Citations: 1977 T.C. Memo. 129, 36 T.C.M. 555, 1977 Tax Ct. Memo LEXIS 308

Docket Number: Docket No. 9147-74.

Heidelberg v. Commissioner

Date Filed: May 4th, 1977

Citations: 1977 T.C. Memo. 133, 36 T.C.M. 566, 1977 Tax Ct. Memo LEXIS 312

Docket Number: Docket No. 5374-75.

Pool v. Commissioner

Date Filed: May 4th, 1977

Citations: 1977 T.C. Memo. 131, 36 T.C.M. 565, 1977 Tax Ct. Memo LEXIS 310

Docket Number: Docket Nos. 982-75, 2081-76.

Reinertson v. Commissioner

Date Filed: May 4th, 1977

Citations: 1977 T.C. Memo. 130, 36 T.C.M. 564, 1977 Tax Ct. Memo LEXIS 309

Docket Number: Docket No. 10186-75

Profit Mate, Inc. v. Commissioner

Date Filed: May 5th, 1977

Citations: 1977 T.C. Memo. 134, 36 T.C.M. 568, 1977 Tax Ct. Memo LEXIS 305

Docket Number: Docket Nos. 1740-72, 1767-72, 1829-72, 509-73, 692-73.

Haynie v. Commissioner

Date Filed: May 5th, 1977

Citations: 1977 T.C. Memo. 136, 36 T.C.M. 577, 1977 Tax Ct. Memo LEXIS 307

Docket Number: Docket No. 5304-73.

Hummel v. Commissioner

Date Filed: May 5th, 1977

Citations: 1977 T.C. Memo. 135, 36 T.C.M. 573, 1977 Tax Ct. Memo LEXIS 306

Docket Number: Docket No. 6841-75.

Portland Cement Co. v. Commissioner

Date Filed: May 9th, 1977

Citations: 1977 T.C. Memo. 137, 36 T.C.M. 578, 1977 Tax Ct. Memo LEXIS 304

Docket Number: Docket No. 6306-73.

Pazden v. Commissioner

Date Filed: May 10th, 1977

Citations: 1977 T.C. Memo. 139, 36 T.C.M. 583, 1977 Tax Ct. Memo LEXIS 303

Docket Number: Docket No. 2874-75.

Brown v. Commissioner

Date Filed: May 10th, 1977

Citations: 1977 T.C. Memo. 138, 36 T.C.M. 581, 1977 Tax Ct. Memo LEXIS 302

Docket Number: Docket No. 5746-75

United States Steel Corp. v. Commissioner

Date Filed: May 11th, 1977

Citations: 1977 T.C. Memo. 140, 36 T.C.M. 586, 1977 Tax Ct. Memo LEXIS 300

Docket Number: Docket No. 5786-72.

Kaplan v. Commissioner

Date Filed: May 11th, 1977

Citations: 1977 T.C. Memo. 141, 36 T.C.M. 606, 1977 Tax Ct. Memo LEXIS 301

Docket Number: Docket No. 3332-75.

Duffey v. Commissioner

Date Filed: May 12th, 1977

Citations: 1977 T.C. Memo. 143, 36 T.C.M. 609, 1977 Tax Ct. Memo LEXIS 297

Docket Number: Docket No. 4993-75.

Jenny v. Commissioner

Date Filed: May 12th, 1977

Citations: 1977 T.C. Memo. 142, 36 T.C.M. 607, 1977 Tax Ct. Memo LEXIS 296

Docket Number: Docket No. 7703-75.

Wintner v. Commissioner

Date Filed: May 12th, 1977

Citations: 1977 T.C. Memo. 144, 36 T.C.M. 611, 1977 Tax Ct. Memo LEXIS 298

Docket Number: Docket Nos. 1009-72, 1010-72.

Spencer v. Commissioner

Date Filed: May 12th, 1977

Citations: 1977 T.C. Memo. 145, 36 T.C.M. 616, 1977 Tax Ct. Memo LEXIS 299

Docket Number: Docket No. 2676-76.

Sipes v. Commissioner

Date Filed: May 16th, 1977

Citations: 1977 T.C. Memo. 146, 36 T.C.M. 617, 1977 Tax Ct. Memo LEXIS 293

Docket Number: Docket No. 513-75

Estate of Shlensky v. Commissioner

Date Filed: May 16th, 1977

Citations: 1977 T.C. Memo. 148, 36 T.C.M. 628, 1977 Tax Ct. Memo LEXIS 295

Docket Number: Docket No. 8843-74.

Stone v. Commissioner

Date Filed: May 16th, 1977

Citations: 1977 T.C. Memo. 147, 36 T.C.M. 621, 1977 Tax Ct. Memo LEXIS 294

Docket Number: Docket No. 2234-74.

Klee v. Commissioner

Date Filed: May 17th, 1977

Citations: 1977 T.C. Memo. 149, 36 T.C.M. 633, 1977 Tax Ct. Memo LEXIS 292

Docket Number: Docket No. 116-76.

A. H. Phillips Co. v. Commissioner

Date Filed: May 18th, 1977

Citations: 1977 T.C. Memo. 150, 36 T.C.M. 638, 1977 Tax Ct. Memo LEXIS 290

Docket Number: Docket No. 9282-74.

Huie v. Commissioner

Date Filed: May 18th, 1977

Citations: 1977 T.C. Memo. 151, 36 T.C.M. 645, 1977 Tax Ct. Memo LEXIS 291

Docket Number: Docket Nos. 595-75 596-75.

Eberhart v. Commissioner

Date Filed: May 23rd, 1977

Citations: 1977 T.C. Memo. 155, 36 T.C.M. 660, 1977 Tax Ct. Memo LEXIS 289

Docket Number: Docket No. 4733-75.

Babeaux v. Commissioner

Date Filed: May 23rd, 1977

Citations: 1977 T.C. Memo. 154, 36 T.C.M. 657, 1977 Tax Ct. Memo LEXIS 288

Docket Number: Docket Nos. 2540-76, 9216-76.

Patrick v. Commissioner

Date Filed: May 23rd, 1977

Citations: 1977 T.C. Memo. 153, 36 T.C.M. 655, 1977 Tax Ct. Memo LEXIS 287

Docket Number: Docket No. 3701-76.

Lingham v. Commissioner

Date Filed: May 23rd, 1977

Citations: 1977 T.C. Memo. 152, 36 T.C.M. 649, 1977 Tax Ct. Memo LEXIS 286

Docket Number: Docket Nos. 2860-74, 3678-75.

Dunn v. Commissioner

Date Filed: May 24th, 1977

Citations: 1977 T.C. Memo. 156, 36 T.C.M. 664, 1977 Tax Ct. Memo LEXIS 284

Docket Number: Docket No. 10170-75.

Lodise v. Commissioner

Date Filed: May 24th, 1977

Citations: 1977 T.C. Memo. 157, 36 T.C.M. 668, 1977 Tax Ct. Memo LEXIS 285

Docket Number: Docket No. 2633-76.

Alexander v. Commissioner

Date Filed: May 25th, 1977

Citations: 1977 T.C. Memo. 160, 36 T.C.M. 673, 1977 Tax Ct. Memo LEXIS 283

Docket Number: Docket No. 1452-75.

Solomon v. Commissioner

Date Filed: May 25th, 1977

Citations: 1977 T.C. Memo. 159, 36 T.C.M. 671, 1977 Tax Ct. Memo LEXIS 282

Docket Number: Docket No. 7177-75.

Perkins v. Commissioner

Date Filed: May 25th, 1977

Citations: 1977 T.C. Memo. 158, 36 T.C.M. 669, 1977 Tax Ct. Memo LEXIS 281

Docket Number: Docket No. 7794-76.

Benner v. Commissioner

Date Filed: May 31st, 1977

Citations: 1977 T.C. Memo. 162, 36 T.C.M. 682, 1977 Tax Ct. Memo LEXIS 276

Docket Number: Docket No. 10032-75.

Hansen v. Commissioner

Date Filed: May 31st, 1977

Citations: 1977 T.C. Memo. 163, 36 T.C.M. 684, 1977 Tax Ct. Memo LEXIS 277

Docket Number: Docket No. 10339-75.

Trivett v. Commissioner

Date Filed: May 31st, 1977

Citations: 1977 T.C. Memo. 161, 36 T.C.M. 675, 1977 Tax Ct. Memo LEXIS 275

Docket Number: Docket No. 2113-75.

Allison Corp. v. Commissioner

Date Filed: May 31st, 1977

Citations: 1977 T.C. Memo. 166, 36 T.C.M. 689, 1977 Tax Ct. Memo LEXIS 280

Docket Number: Docket No. 8147-75.

Braun v. Commissioner

Date Filed: May 31st, 1977

Citations: 1977 T.C. Memo. 165, 36 T.C.M. 688, 1977 Tax Ct. Memo LEXIS 279

Docket Number: Docket No. 8317-75.

Radnovich v. Commissioner

Date Filed: May 31st, 1977

Citations: 1977 T.C. Memo. 164, 36 T.C.M. 686, 1977 Tax Ct. Memo LEXIS 278

Docket Number: Docket No. 2605-76

Burkhardt v. Commissioner

Date Filed: June 1st, 1977

Citations: 1977 T.C. Memo. 167, 36 T.C.M. 697, 57 Oil & Gas Rep. 433, 1977 Tax Ct. Memo LEXIS 274

Docket Number: Docket No. 2950-75.

Poitras v. Commissioner

Date Filed: June 2nd, 1977

Citations: 1977 T.C. Memo. 168, 36 T.C.M. 700, 1977 Tax Ct. Memo LEXIS 273

Docket Number: Docket No. 3034-76.

Evans v. Commissioner

Date Filed: June 6th, 1977

Citations: 1977 T.C. Memo. 169, 36 T.C.M. 702, 1977 Tax Ct. Memo LEXIS 272

Docket Number: Docket No. 7363-75.

Francis v. Commissioner

Date Filed: June 7th, 1977

Citations: 1977 T.C. Memo. 170, 36 T.C.M. 704, 1977 Tax Ct. Memo LEXIS 270

Docket Number: Docket No. 7646-75.

Herrick v. Commissioner

Date Filed: June 7th, 1977

Citations: 1977 T.C. Memo. 171, 36 T.C.M. 708, 1977 Tax Ct. Memo LEXIS 271

Docket Number: Docket No. 6242-75.

Etheridge v. Commissioner

Date Filed: June 8th, 1977

Citations: 1977 T.C. Memo. 175, 36 T.C.M. 724, 1977 Tax Ct. Memo LEXIS 269

Docket Number: Docket No. 1027-76.

McIver v. Commissioner

Date Filed: June 8th, 1977

Citations: 1977 T.C. Memo. 174, 36 T.C.M. 719, 1977 Tax Ct. Memo LEXIS 268

Docket Number: Docket No. 8579-75.

Southwestern Rubber & Packing Co. v. Commissioner

Date Filed: June 8th, 1977

Citations: 1977 T.C. Memo. 173, 36 T.C.M. 716, 1977 Tax Ct. Memo LEXIS 267

Docket Number: Docket No. 1963-75.

Bonacci v. Commissioner

Date Filed: June 8th, 1977

Citations: 1977 T.C. Memo. 172, 36 T.C.M. 713, 1977 Tax Ct. Memo LEXIS 266

Docket Number: Docket No. 8572-74

McComb v. Commissioner

Date Filed: June 9th, 1977

Citations: 1977 T.C. Memo. 176, 36 T.C.M. 725, 1977 Tax Ct. Memo LEXIS 265

Docket Number: Docket No. 658-74.

Flemming v. Commissioner

Date Filed: June 13th, 1977

Citations: 1977 T.C. Memo. 180, 36 T.C.M. 755, 1977 Tax Ct. Memo LEXIS 262

Docket Number: Docket No. 7041-75

Schneider v. Commissioner

Date Filed: June 13th, 1977

Citations: 1977 T.C. Memo. 179, 36 T.C.M. 751, 1977 Tax Ct. Memo LEXIS 261

Docket Number: Docket No. 9297-75.

Carey v. Commissioner

Date Filed: June 13th, 1977

Citations: 1977 T.C. Memo. 182, 36 T.C.M. 760, 1977 Tax Ct. Memo LEXIS 264

Docket Number: Docket No. 10950-76.

Estate of Orcutt v. Commissioner

Date Filed: June 13th, 1977

Citations: 1977 T.C. Memo. 178, 36 T.C.M. 746, 1977 Tax Ct. Memo LEXIS 260

Docket Number: Docket No. 641-75.

Berkley Machine Works & Foundry Co. v. Commissioner

Date Filed: June 13th, 1977

Citations: 1977 T.C. Memo. 177, 36 T.C.M. 733, 1977 Tax Ct. Memo LEXIS 259

Docket Number: Docket Nos. 967-72 1248-73

Reynolds v. Commissioner

Date Filed: June 13th, 1977

Citations: 1977 T.C. Memo. 181, 36 T.C.M. 756, 1977 Tax Ct. Memo LEXIS 263

Docket Number: Docket Nos. 3582-67, 3583-67, 3654-68, 4540-68.

Tanner v. Commissioner

Date Filed: June 14th, 1977

Citations: 1977 T.C. Memo. 183, 36 T.C.M. 761, 1977 Tax Ct. Memo LEXIS 255

Docket Number: Docket No. 8228-74.

Ferris v. Commissioner

Date Filed: June 14th, 1977

Citations: 1977 T.C. Memo. 186, 36 T.C.M. 765, 1977 Tax Ct. Memo LEXIS 258

Docket Number: Docket No. 7800-74

Secunda v. Commissioner

Date Filed: June 14th, 1977

Citations: 1977 T.C. Memo. 185, 36 T.C.M. 763, 1977 Tax Ct. Memo LEXIS 257

Docket Number: Docket No. 8959-74.

Cornish v. Commissioner

Date Filed: June 14th, 1977

Citations: 1977 T.C. Memo. 184, 36 T.C.M. 762, 1977 Tax Ct. Memo LEXIS 256

Docket Number: Docket No. 10285-75.

Forest City Chevrolet v. Commissioner

Date Filed: June 15th, 1977

Citations: 1977 T.C. Memo. 187, 36 T.C.M. 768, 1977 Tax Ct. Memo LEXIS 254

Docket Number: Docket No. 6305-73.

Warnock v. Commissioner

Date Filed: June 20th, 1977

Citations: 1977 T.C. Memo. 188, 36 T.C.M. 774, 1977 Tax Ct. Memo LEXIS 253

Docket Number: Docket No. 3603-75.

Springer v. Commissioner

Date Filed: June 21st, 1977

Citations: 1977 T.C. Memo. 191, 36 T.C.M. 782, 1977 Tax Ct. Memo LEXIS 251

Docket Number: Docket Nos. 5522-71, 5523-71.

Waldrop v. Commissioner

Date Filed: June 21st, 1977

Citations: 1977 T.C. Memo. 190, 36 T.C.M. 780, 1977 Tax Ct. Memo LEXIS 250

Docket Number: Docket No. 1031-76.

Hase v. Commissioner

Date Filed: June 21st, 1977

Citations: 1977 T.C. Memo. 189, 36 T.C.M. 778, 1977 Tax Ct. Memo LEXIS 249

Docket Number: Docket No. 9072-76.

Cavic v. Commissioner

Date Filed: June 21st, 1977

Citations: 1977 T.C. Memo. 192, 36 T.C.M. 787, 1977 Tax Ct. Memo LEXIS 252

Docket Number: Docket No. 1590-76

Doerfler v. Commissioner

Date Filed: June 22nd, 1977

Citations: 1977 T.C. Memo. 193, 36 T.C.M. 789, 1977 Tax Ct. Memo LEXIS 247

Docket Number: Docket No. 10859-75.

Damm v. Commissioner

Date Filed: June 22nd, 1977

Citations: 1977 T.C. Memo. 194, 36 T.C.M. 793, 1977 Tax Ct. Memo LEXIS 248

Docket Number: Docket No. 6412-74.

Champlin v. Commissioner

Date Filed: June 23rd, 1977

Citations: 1977 T.C. Memo. 196, 36 T.C.M. 802, 1977 Tax Ct. Memo LEXIS 246

Docket Number: Docket No. 6169-73.

Forkan v. Commissioner

Date Filed: June 23rd, 1977

Citations: 1977 T.C. Memo. 195, 36 T.C.M. 798, 1977 Tax Ct. Memo LEXIS 245

Docket Number: Docket No. 10932-75.

Ellingson Timber Co. v. Commissioner

Date Filed: June 27th, 1977

Citations: 1977 T.C. Memo. 197, 36 T.C.M. 809, 1977 Tax Ct. Memo LEXIS 244

Docket Number: Docket Nos. 4783,75, 4785-75, 4998-75, 5019-75, 5186-75.

Silverton v. Commissioner

Date Filed: June 28th, 1977

Citations: 1977 T.C. Memo. 198, 36 T.C.M. 817, 1977 Tax Ct. Memo LEXIS 242

Docket Number: Docket Nos. 8905-72, 8906-72, 8907-72, 7799-75.

Friedman v. Comm'r

Date Filed: June 28th, 1977

Citations: 1977 T.C. Memo. 201, 36 T.C.M. 841, 1977 Tax Ct. Memo LEXIS 243

Docket Number: Docket Nos. 3858-73, 3859-73, 3860-73, 3861-73, 3862-73, 3863-73, 3864-73, 3865-73, 3866-73, 3867-73, 3868-73, 3869-73, 3870-73, 3871-73, 3872-73, 3873-73, 3874-73, 3875-73, 3876-73, 3467-74, 5856-74.

Harper v. Commissioner

Date Filed: June 29th, 1977

Citations: 1977 T.C. Memo. 203, 36 T.C.M. 856, 1977 Tax Ct. Memo LEXIS 241

Docket Number: Docket No. 5380-76.

Mc DONALD v. COMMISSIONER

Date Filed: June 29th, 1977

Citations: 1977 T.C. Memo. 202, 36 T.C.M. 852, 1977 Tax Ct. Memo LEXIS 240

Docket Number: Docket No. 5160-76.

Clyman v. Commissioner

Date Filed: June 29th, 1977

Citations: 1977 T.C. Memo. 200, 36 T.C.M. 838, 1977 Tax Ct. Memo LEXIS 239

Docket Number: Docket No. 4488-74.