Wayne Caldwell Escrow Pshp. v. Commissioner Date Filed: August 27th, 1996 Citations: 1996 T.C. Memo. 401, 72 T.C.M. 554, 1996 Tax Ct. Memo LEXIS 415 Docket Number: Docket No. 8043-93.
Zenkel v. Commissioner Date Filed: August 27th, 1996 Citations: 1996 T.C. Memo. 398, 72 T.C.M. 499, 1996 Tax Ct. Memo LEXIS 418 Docket Number: Docket Nos. 12091-89, 19760-89, 24512-89, 10147-91.
Gross v. Commissioner Date Filed: August 28th, 1996 Citations: 1996 T.C. Memo. 404, 72 T.C.M. 572, 1996 Tax Ct. Memo LEXIS 419 Docket Number: Docket No. 24370-95
Kelter v. Commissioner Date Filed: September 3rd, 1996 Citations: 1996 T.C. Memo. 405, 72 T.C.M. 573, 1996 Tax Ct. Memo LEXIS 425 Docket Number: Docket No. 6209-95
Thwaites Terrace House Corp. v. Commissioner Date Filed: September 3rd, 1996 Citations: 1996 T.C. Memo. 406, 72 T.C.M. 578, 1996 Tax Ct. Memo LEXIS 424 Docket Number: Docket No. 15777-94
State Police Ass'n v. Commissioner Date Filed: September 4th, 1996 Citations: 1996 T.C. Memo. 407, 72 T.C.M. 582, 1996 Tax Ct. Memo LEXIS 452 Docket Number: Docket No. 15443-93.
Malone v. Commissioner Date Filed: September 9th, 1996 Citations: 1996 T.C. Memo. 408, 72 T.C.M. 594, 1996 Tax Ct. Memo LEXIS 422 Docket Number: Docket No. 5069-94.
Haigh v. Commissioner Date Filed: September 9th, 1996 Citations: 1996 T.C. Memo. 409, 72 T.C.M. 600, 1996 Tax Ct. Memo LEXIS 423 Docket Number: Docket No. 4361-95.
Sugarman v. Commissioner Date Filed: September 11th, 1996 Citations: 1996 T.C. Memo. 410, 72 T.C.M. 602, 1996 Tax Ct. Memo LEXIS 427 Docket Number: Docket No. 22440-94.
Martinez v. Commissioner Date Filed: September 12th, 1996 Citations: 1996 T.C. Memo. 412, 72 T.C.M. 608, 1996 Tax Ct. Memo LEXIS 429 Docket Number: Docket No. 10823-94.
Bybee v. Commissioner Date Filed: September 12th, 1996 Citations: 1996 T.C. Memo. 411, 72 T.C.M. 607, 1996 Tax Ct. Memo LEXIS 428 Docket Number: Docket No. 43665-86.
Frank's Casing Crew & Rental Tools v. Commisioner Date Filed: September 16th, 1996 Citations: 1996 T.C. Memo. 413, 72 T.C.M. 611, 1996 Tax Ct. Memo LEXIS 431 Docket Number: Docket Nos. 25058-93, 1327-95.
Estate of Scanlan v. Commissioner Date Filed: September 16th, 1996 Citations: 1996 T.C. Memo. 414, 72 T.C.M. 613, 1996 Tax Ct. Memo LEXIS 430 Docket Number: Docket No. 4561-95.
Wynn v. Commissioner Date Filed: September 16th, 1996 Citations: 1996 T.C. Memo. 415, 72 T.C.M. 615, 1996 Tax Ct. Memo LEXIS 432 Docket Number: Docket No. 3416-92.
Wilson v. Commissioner Date Filed: September 17th, 1996 Citations: 1996 T.C. Memo. 418, 72 T.C.M. 628, 1996 Tax Ct. Memo LEXIS 434 Docket Number: Docket Nos. 18481-93, 17723-94.
Schulze v. Commissioner Date Filed: September 17th, 1996 Citations: 1996 T.C. Memo. 420, 72 T.C.M. 647, 1996 Tax Ct. Memo LEXIS 437 Docket Number: Docket No. 16346-95.
Paullus v. Commissioner Date Filed: September 17th, 1996 Citations: 1996 T.C. Memo. 419, 72 T.C.M. 636, 1996 Tax Ct. Memo LEXIS 433 Docket Number: Docket Nos. 6105-93, 6106-93.
Dawson v. Commissioner Date Filed: September 17th, 1996 Citations: 1996 T.C. Memo. 417, 72 T.C.M. 624, 1996 Tax Ct. Memo LEXIS 435 Docket Number: Docket No. 9407-94.
Brown v. Commissioner Date Filed: September 17th, 1996 Citations: 1996 T.C. Memo. 416, 72 T.C.M. 620, 1996 Tax Ct. Memo LEXIS 436 Docket Number: Docket No. 16827-93.
National Indus. Investors v. Commissioner Date Filed: September 18th, 1996 Citations: 1996 T.C. Memo. 423, 72 T.C.M. 667, 1996 Tax Ct. Memo LEXIS 440 Docket Number: Docket No. 24863-93.
Mohiuddin v. Commissioner Date Filed: September 18th, 1996 Citations: 1996 T.C. Memo. 422, 72 T.C.M. 659, 1996 Tax Ct. Memo LEXIS 439 Docket Number: Docket Nos. 14274-94, 23021-94.
Brown v. Commissioner Date Filed: September 18th, 1996 Citations: 1996 T.C. Memo. 421, 72 T.C.M. 651, 1996 Tax Ct. Memo LEXIS 438 Docket Number: Docket No. 9129-93.
Nadeau v. Commissioner Date Filed: September 19th, 1996 Citations: 1996 T.C. Memo. 427, 72 T.C.M. 690, 1996 Tax Ct. Memo LEXIS 444 Docket Number: Docket No. 22865-94.
Estate of McFarland v. Commissioner Date Filed: September 19th, 1996 Citations: 1996 T.C. Memo. 424, 72 T.C.M. 673, 1996 Tax Ct. Memo LEXIS 443 Docket Number: Docket No. 23704-95.
Woods v. Commissioner (Estate of Williamson) Date Filed: September 19th, 1996 Citations: 1996 T.C. Memo. 426, 72 T.C.M. 687, 1996 Tax Ct. Memo LEXIS 441 Docket Number: Docket No. 20857-94.
Fields v. Commissioner Date Filed: September 19th, 1996 Citations: 1996 T.C. Memo. 425, 72 T.C.M. 675, 1996 Tax Ct. Memo LEXIS 442 Docket Number: Docket No. 26636-87.
Cotner v. Commissioner Date Filed: September 23rd, 1996 Citations: 1996 T.C. Memo. 428, 72 T.C.M. 693, 1996 Tax Ct. Memo LEXIS 445 Docket Number: Docket No. 19739-94.
Stotis v. Commissioner Date Filed: September 24th, 1996 Citations: 1996 T.C. Memo. 431, 72 T.C.M. 704, 1996 Tax Ct. Memo LEXIS 448 Docket Number: Docket No. 15848-94.
Gagnon v. Commissioner Date Filed: September 24th, 1996 Citations: 1996 T.C. Memo. 430, 72 T.C.M. 701, 1996 Tax Ct. Memo LEXIS 449 Docket Number: Docket No. 8834-95.
Estate of Govern v. Commissioner Date Filed: September 24th, 1996 Citations: 1996 T.C. Memo. 434, 72 T.C.M. 725, 1996 Tax Ct. Memo LEXIS 451 Docket Number: Docket No. 17987-93.
Bhatia v. Commissioner Date Filed: September 24th, 1996 Citations: 1996 T.C. Memo. 429, 72 T.C.M. 696, 1996 Tax Ct. Memo LEXIS 450 Docket Number: Docket No. 21830-94.
Miller v. Commissioner Date Filed: September 24th, 1996 Citations: 1996 T.C. Memo. 432, 72 T.C.M. 709, 1996 Tax Ct. Memo LEXIS 447 Docket Number: Docket No. 7900-94.
Oakcross Vineyards v. Commissioner Date Filed: September 24th, 1996 Citations: 1996 T.C. Memo. 433, 72 T.C.M. 715, 1996 Tax Ct. Memo LEXIS 446 Docket Number: Docket No. 11659-94.
Lewis v. Commissioner Date Filed: September 25th, 1996 Citations: 1996 T.C. Memo. 440, 72 T.C.M. 790, 1996 Tax Ct. Memo LEXIS 457 Docket Number: Docket No. 11282-95.
White v. Commissioner Date Filed: September 25th, 1996 Citations: 1996 T.C. Memo. 438, 72 T.C.M. 786, 1996 Tax Ct. Memo LEXIS 455 Docket Number: Docket No. 17786-95.
Austin v. Commissioner Date Filed: September 25th, 1996 Citations: 1996 T.C. Memo. 437, 72 T.C.M. 782, 1996 Tax Ct. Memo LEXIS 454 Docket Number: Docket No. 5429-95.
Ray v. Commissioner Date Filed: September 25th, 1996 Citations: 1996 T.C. Memo. 436, 72 T.C.M. 780, 1996 Tax Ct. Memo LEXIS 453 Docket Number: Docket No. 21636-94.
Bealor v. Commissioner Date Filed: September 25th, 1996 Citations: 1996 T.C. Memo. 435, 72 T.C.M. 730, 1996 Tax Ct. Memo LEXIS 458 Docket Number: Docket Nos. 13364-89, 14112-89, 17236-89, 26434-89, 27614-90, 14819-91, 14820-91, 22407-91, 22496-91, 25519-91, 27125-91, 3453-92, 3456-92, 3457-92, 3461-92, 3462-92, 3551-92, 9950-92, 3221-93, 10897-93, 23719-93.
Boyce v. Commissioner Date Filed: September 25th, 1996 Citations: 1996 T.C. Memo. 439, 72 T.C.M. 788, 1996 Tax Ct. Memo LEXIS 456 Docket Number: Docket No. 7168-96.
Shelton v. Commissioner Date Filed: September 26th, 1996 Citations: 1996 T.C. Memo. 444, 72 T.C.M. 807, 1996 Tax Ct. Memo LEXIS 460 Docket Number: Docket No. 14277-94
Norstam Veneers, Inc. v. Commissioner Date Filed: September 26th, 1996 Citations: 1996 T.C. Memo. 443, 72 T.C.M. 804, 1996 Tax Ct. Memo LEXIS 459 Docket Number: Docket Nos. 27615-92, 608-93
Upchurch v. Commissioner Date Filed: September 26th, 1996 Citations: 1996 T.C. Memo. 441, 72 T.C.M. 793, 1996 Tax Ct. Memo LEXIS 462 Docket Number: Docket No. 14784-88
Rothner v. Commissioner Date Filed: September 26th, 1996 Citations: 1996 T.C. Memo. 442, 72 T.C.M. 801, 1996 Tax Ct. Memo LEXIS 461 Docket Number: Docket No. 26134-93
Geftman v. Commissioner Date Filed: September 30th, 1996 Citations: 1996 T.C. Memo. 447, 72 T.C.M. 816, 1996 Tax Ct. Memo LEXIS 468 Docket Number: Docket No. 22392-91
Weigelt v. Commissioner Date Filed: September 30th, 1996 Citations: 1996 T.C. Memo. 445, 72 T.C.M. 812, 1996 Tax Ct. Memo LEXIS 466 Docket Number: Docket No. 14989-95
Clawson v. Commissioner Date Filed: September 30th, 1996 Citations: 1996 T.C. Memo. 446, 72 T.C.M. 814, 1996 Tax Ct. Memo LEXIS 467 Docket Number: Docket No. 15334-95
Pasadena ENT Clinic, P.A. v. Commissioner Date Filed: October 1st, 1996 Citations: 1996 T.C. Memo. 448, 72 T.C.M. 822, 1996 Tax Ct. Memo LEXIS 463 Docket Number: Docket No. 23236-94.
Theodore Souris, P.C. v. Commissioner Date Filed: October 2nd, 1996 Citations: 1996 T.C. Memo. 450, 72 T.C.M. 830, 1996 Tax Ct. Memo LEXIS 465 Docket Number: Docket No. 639-95.
Webb v. Commissioner Date Filed: October 2nd, 1996 Citations: 1996 T.C. Memo. 449, 72 T.C.M. 826, 1996 Tax Ct. Memo LEXIS 464 Docket Number: Docket No. 22891-95.
Group Admin. Premium Servs. v. Commissioner Date Filed: October 3rd, 1996 Citations: 1996 T.C. Memo. 451, 72 T.C.M. 834, 1996 Tax Ct. Memo LEXIS 469 Docket Number: Docket Nos. 16405-93, 16430-93, 16435-93.
Grossman v. Commissioner Date Filed: October 7th, 1996 Citations: 1996 T.C. Memo. 452, 72 T.C.M. 845, 1996 Tax Ct. Memo LEXIS 473 Docket Number: Docket Nos. 20526-90, 14364-91
Heard v. Commissioner Date Filed: October 7th, 1996 Citations: 1996 T.C. Memo. 453, 72 T.C.M. 891, 1996 Tax Ct. Memo LEXIS 472 Docket Number: Docket No. 13685-94
GOLLIN v. COMMISSIONER Date Filed: October 9th, 1996 Citations: 1996 T.C. Memo. 454, 72 T.C.M. 897, 1996 Tax Ct. Memo LEXIS 470 Docket Number: Docket Nos. 16922-90, 19612-90, 21847-90.
Medieval Attractions N v. v. Commissioner Date Filed: October 9th, 1996 Citations: 1996 T.C. Memo. 455, 72 T.C.M. 924, 1996 Tax Ct. Memo LEXIS 471 Docket Number: Docket Nos. 20532-91, 20533-91, 20534-91, 20535-91, 20537-91, 20538-91, 15975-92, 16122-92, 8587-93, 8923-93.
Yoon v. Commissioner Date Filed: October 10th, 1996 Citations: 1996 T.C. Memo. 459, 72 T.C.M. 986, 1996 Tax Ct. Memo LEXIS 481 Docket Number: Docket No. 9034-94
Oceanic Leasing v. Commissioner Date Filed: October 10th, 1996 Citations: 1996 T.C. Memo. 458, 72 T.C.M. 982, 1996 Tax Ct. Memo LEXIS 477 Docket Number: Docket No. 4219-93
Crawford v. Commissioner Date Filed: October 10th, 1996 Citations: 1996 T.C. Memo. 460, 72 T.C.M. 999, 1996 Tax Ct. Memo LEXIS 480 Docket Number: Docket No. 22057-95
Ballantyne v. Commissioner Date Filed: October 10th, 1996 Citations: 1996 T.C. Memo. 456, 72 T.C.M. 972, 1996 Tax Ct. Memo LEXIS 479 Docket Number: Docket No. 13255-94
Snow v. Commissioner Date Filed: October 10th, 1996 Citations: 1996 T.C. Memo. 457, 72 T.C.M. 978, 1996 Tax Ct. Memo LEXIS 478 Docket Number: Docket Nos. 6838-95, 6839-95
Bradley v. Commissioner Date Filed: October 15th, 1996 Citations: 1996 T.C. Memo. 461, 72 T.C.M. 1001, 1996 Tax Ct. Memo LEXIS 475 Docket Number: Docket No. 4554-95.
Leste v. Commissioner Date Filed: October 15th, 1996 Citations: 1996 T.C. Memo. 462, 72 T.C.M. 1005, 1996 Tax Ct. Memo LEXIS 474 Docket Number: Docket Nos. 17310-94, 17311-94, 17312-94, 17420-94
Crandall v. Commissioner Date Filed: October 15th, 1996 Citations: 1996 T.C. Memo. 463, 72 T.C.M. 1011, 1996 Tax Ct. Memo LEXIS 476 Docket Number: Docket No. 8220-94.
MICHAEL v. COMMISSIONER Date Filed: October 16th, 1996 Citations: 1996 T.C. Memo. 466, 72 T.C.M. 1031, 1996 Tax Ct. Memo LEXIS 487 Docket Number: Docket No. 15057-94
Diamond Claims & Investigation Servs. v. Commissioner Date Filed: October 16th, 1996 Citations: 1996 T.C. Memo. 465, 72 T.C.M. 1018, 1996 Tax Ct. Memo LEXIS 488 Docket Number: Docket No. 5736-93
Beery v. Commissioner Date Filed: October 16th, 1996 Citations: 1996 T.C. Memo. 464, 72 T.C.M. 1013, 1996 Tax Ct. Memo LEXIS 489 Docket Number: Docket No. 26995-93
Roberts v. Commissioner Date Filed: October 17th, 1996 Citations: 1996 T.C. Memo. 467, 72 T.C.M. 1034, 1996 Tax Ct. Memo LEXIS 483 Docket Number: Docket No. 5453-95.
Thompson v. Commissioner Date Filed: October 17th, 1996 Citations: 1996 T.C. Memo. 468, 72 T.C.M. 1036, 1996 Tax Ct. Memo LEXIS 482 Docket Number: Docket No. 18922-93.
Morris v. Commissioner Date Filed: October 21st, 1996 Citations: 1996 T.C. Memo. 470, 72 T.C.M. 1042, 1996 Tax Ct. Memo LEXIS 485 Docket Number: Docket No. 4838-95.
Estate of Dietz v. Commissioner Date Filed: October 21st, 1996 Citations: 1996 T.C. Memo. 471, 72 T.C.M. 1058, 1996 Tax Ct. Memo LEXIS 484 Docket Number: Docket No. 10326-95.
Reis v. Commissioner Date Filed: October 21st, 1996 Citations: 1996 T.C. Memo. 469, 1996 Tax Ct. Memo LEXIS 486 Docket Number: Docket No. 7635-95.
Porter v. Commissioner Date Filed: October 22nd, 1996 Citations: 1996 T.C. Memo. 475, 72 T.C.M. 1079, 1996 Tax Ct. Memo LEXIS 493 Docket Number: Docket No. 12537-94.
Leonard v. Commissioner Date Filed: October 22nd, 1996 Citations: 1996 T.C. Memo. 473, 72 T.C.M. 1072, 1996 Tax Ct. Memo LEXIS 492 Docket Number: Docket Nos. 16749-91, 10399-93.
Kornfeld v. Commissioner Date Filed: October 22nd, 1996 Citations: 1996 T.C. Memo. 472, 72 T.C.M. 1062, 1996 Tax Ct. Memo LEXIS 490 Docket Number: Docket No. 13169-95.
Sicard v. Commissioner Date Filed: October 22nd, 1996 Citations: 1996 T.C. Memo. 476, 72 T.C.M. 1082, 1996 Tax Ct. Memo LEXIS 494 Docket Number: Docket No. 11870-93.
Follum v. Commissioner Date Filed: October 22nd, 1996 Citations: 1996 T.C. Memo. 474, 72 T.C.M. 1076, 1996 Tax Ct. Memo LEXIS 491 Docket Number: Docket No. 7975-96.
Lawrence v. Commissioner Date Filed: October 23rd, 1996 Citations: 1996 T.C. Memo. 479, 72 T.C.M. 1094, 1996 Tax Ct. Memo LEXIS 497 Docket Number: Docket Nos. 4263-92, 4278-92.
Jacoby v. Commissioner Date Filed: October 23rd, 1996 Citations: 1996 T.C. Memo. 477, 72 T.C.M. 1085, 1996 Tax Ct. Memo LEXIS 496 Docket Number: Docket No. 7073-87.
Estate of Campilongo v. Commissioner Date Filed: October 23rd, 1996 Citations: 1996 T.C. Memo. 478, 72 T.C.M. 1092, 1996 Tax Ct. Memo LEXIS 495 Docket Number: Docket No. 6122-95.
Jackson v. Commissioner Date Filed: October 24th, 1996 Citations: 1996 T.C. Memo. 481, 72 T.C.M. 1102, 1996 Tax Ct. Memo LEXIS 499 Docket Number: Docket No. 3682-95.
Lagasse v. Commissioner Date Filed: October 24th, 1996 Citations: 1996 T.C. Memo. 480, 72 T.C.M. 1101, 1996 Tax Ct. Memo LEXIS 498 Docket Number: Docket No. 5319-96.
Kalo v. Commissioner Date Filed: October 28th, 1996 Citations: 1996 T.C. Memo. 482, 72 T.C.M. 1105, 1996 Tax Ct. Memo LEXIS 515 Docket Number: Docket No. 20479-94
Thomas v. Commissioner Date Filed: October 28th, 1996 Citations: 1996 T.C. Memo. 483, 72 T.C.M. 1110, 1996 Tax Ct. Memo LEXIS 513 Docket Number: Docket No. 10518-94
Curtis v. Commissioner Date Filed: October 28th, 1996 Citations: 1996 T.C. Memo. 484, 72 T.C.M. 1114, 1996 Tax Ct. Memo LEXIS 514 Docket Number: Docket No. 11125-95
Froehlich v. Commissioner Date Filed: October 29th, 1996 Citations: 1996 T.C. Memo. 487, 72 T.C.M. 1130, 1996 Tax Ct. Memo LEXIS 501 Docket Number: Docket No. 15382-94.
Weigel v. Commissioner Date Filed: October 29th, 1996 Citations: 1996 T.C. Memo. 485, 72 T.C.M. 1119, 1996 Tax Ct. Memo LEXIS 500 Docket Number: Docket No. 13607-94.
Electric Controls & Serv. Co. v. Commissioner Date Filed: October 29th, 1996 Citations: 1996 T.C. Memo. 486, 72 T.C.M. 1125, 1996 Tax Ct. Memo LEXIS 502 Docket Number: Docket No. 23672-93.
Cleveland Trencher Co. v. Commissioner Date Filed: October 30th, 1996 Citations: 1996 T.C. Memo. 489, 72 T.C.M. 1144, 1996 Tax Ct. Memo LEXIS 505 Docket Number: Docket No. 14558-93.
Estate of Dowell v. Commissioner Date Filed: October 30th, 1996 Citations: 1996 T.C. Memo. 491, 72 T.C.M. 1155, 1996 Tax Ct. Memo LEXIS 503 Docket Number: Docket No. 16019-94.
Irwin v. Commissioner Date Filed: October 30th, 1996 Citations: 1996 T.C. Memo. 490, 72 T.C.M. 1148, 1996 Tax Ct. Memo LEXIS 506 Docket Number: Docket No. 23534-94.
Estate of Harden v. Commissioner Date Filed: October 30th, 1996 Citations: 1996 T.C. Memo. 488, 72 T.C.M. 1139, 1996 Tax Ct. Memo LEXIS 504 Docket Number: Docket No. 9333-94.
Buck v. Commissioner Date Filed: November 4th, 1996 Citations: 1996 T.C. Memo. 494, 72 T.C.M. 1170, 1996 Tax Ct. Memo LEXIS 509 Docket Number: Docket No. 11766-95.
Kawal v. Commissioner Date Filed: November 4th, 1996 Citations: 1996 T.C. Memo. 496, 72 T.C.M. 1182, 1996 Tax Ct. Memo LEXIS 510 Docket Number: Docket No. 5850-95.
Washoe Ranches 1 v. Commissioner Date Filed: November 4th, 1996 Citations: 1996 T.C. Memo. 495, 72 T.C.M. 1176, 1996 Tax Ct. Memo LEXIS 511 Docket Number: Docket Nos. 8916-89, 8935-89, 8936-89, 21998-89, 21999-89, 22000-89, 22073-89, 26720-89, 27676-89, 27722-89, 28133-89, 6211-90, 6262-90, 7560-90.
Thomas v. Commissioner Date Filed: November 4th, 1996 Citations: 1996 T.C. Memo. 492, 72 T.C.M. 1164, 1996 Tax Ct. Memo LEXIS 507 Docket Number: Docket No. 13010-94.
Stuart v. Commissioner Date Filed: November 4th, 1996 Citations: 1996 T.C. Memo. 493, 72 T.C.M. 1168, 1996 Tax Ct. Memo LEXIS 508 Docket Number: Docket No. 6664-95.
BRESNAHAN v. COMMISSIONER Date Filed: November 5th, 1996 Citations: 1996 T.C. Memo. 497, 72 T.C.M. 1186, 1996 Tax Ct. Memo LEXIS 512 Docket Number: Docket No. 10070-95.
RAO v. COMMISSIONER Date Filed: November 6th, 1996 Citations: 1996 T.C. Memo. 500, 72 T.C.M. 1198, 1996 Tax Ct. Memo LEXIS 520 Docket Number: Docket No. 4468-94
Scagliotta v. Commissioner Date Filed: November 6th, 1996 Citations: 1996 T.C. Memo. 498, 72 T.C.M. 1187, 1996 Tax Ct. Memo LEXIS 519 Docket Number: Docket No. 107-95
YATES v. COMMISSIONER Date Filed: November 6th, 1996 Citations: 1996 T.C. Memo. 499, 72 T.C.M. 1193, 1996 Tax Ct. Memo LEXIS 518 Docket Number: Docket No. 3121-95
AFFILIATED FOODS, INC. v. COMMISSIONER Date Filed: November 7th, 1996 Citations: 1996 T.C. Memo. 505, 72 T.C.M. 1226, 1996 Tax Ct. Memo LEXIS 521 Docket Number: Docket No. 25703-93