Kraettli v. Commissioner

Date Filed: September 1st, 1988

Citations: 1988 T.C. Memo. 413, 56 T.C.M. 29, 1988 Tax Ct. Memo LEXIS 447

Docket Number: Docket No. 17640-87.

Taylor v. Commissioner

Date Filed: September 1st, 1988

Citations: 1988 T.C. Memo. 411, 56 T.C.M. 26, 1988 Tax Ct. Memo LEXIS 443

Docket Number: Docket No. 4126-78.

Abraham v. Commissioner

Date Filed: September 1st, 1988

Citations: 1988 T.C. Memo. 412, 56 T.C.M. 27, 1988 Tax Ct. Memo LEXIS 444

Docket Number: Docket No. 18759-87.

Gainer v. Commissioner

Date Filed: September 1st, 1988

Citations: 1988 T.C. Memo. 416, 56 T.C.M. 39, 1988 Tax Ct. Memo LEXIS 449

Docket Number: Docket No. 10166-86.

Esler v. Commissioner

Date Filed: September 1st, 1988

Citations: 1988 T.C. Memo. 417, 56 T.C.M. 41, 1988 Tax Ct. Memo LEXIS 448

Docket Number: Docket Nos. 43336-85; 45875-85.

Hill v. Commissioner

Date Filed: September 1st, 1988

Citations: 1988 T.C. Memo. 414, 56 T.C.M. 33, 1988 Tax Ct. Memo LEXIS 451

Docket Number: Docket Nos. 34180-86; 615-87.

Langlois v. Commissioner

Date Filed: September 1st, 1988

Citations: 1988 T.C. Memo. 415, 56 T.C.M. 36, 1988 Tax Ct. Memo LEXIS 450

Docket Number: Docket No. 6728-87.

Mele v. Commissioner

Date Filed: September 1st, 1988

Citations: 1988 T.C. Memo. 409, 56 T.C.M. 1, 1988 Tax Ct. Memo LEXIS 442

Docket Number: Docket No. 24918-85.

Rowell v. Commissioner

Date Filed: September 1st, 1988

Citations: 1988 T.C. Memo. 410, 56 T.C.M. 11, 1988 Tax Ct. Memo LEXIS 441

Docket Number: Docket No. 3445-85.

Britt v. Commissioner

Date Filed: September 6th, 1988

Citations: 1988 T.C. Memo. 419, 56 T.C.M. 56, 1988 Tax Ct. Memo LEXIS 437

Docket Number: Docket No. 663-87

Westall v. Commissioner

Date Filed: September 6th, 1988

Citations: 1988 T.C. Memo. 421, 56 T.C.M. 66, 1988 Tax Ct. Memo LEXIS 439

Docket Number: Docket No. 20433-84.

Graeber v. Commissioner

Date Filed: September 6th, 1988

Citations: 1988 T.C. Memo. 422, 56 T.C.M. 76, 1988 Tax Ct. Memo LEXIS 440

Docket Number: Docket Nos. 31963-83; 7719-83.

Smith v. Commissioner

Date Filed: September 6th, 1988

Citations: 1988 T.C. Memo. 420, 56 T.C.M. 62, 1988 Tax Ct. Memo LEXIS 438

Docket Number: Docket No. 34657-85

Whitaker v. Commissioner

Date Filed: September 6th, 1988

Citations: 1988 T.C. Memo. 418, 56 T.C.M. 47, 1988 Tax Ct. Memo LEXIS 446

Docket Number: Docket No. 39151-85.

Hartwick v. Commissioner

Date Filed: September 7th, 1988

Citations: 1988 T.C. Memo. 424, 56 T.C.M. 86, 1988 Tax Ct. Memo LEXIS 453

Docket Number: Docket No. 18957-84.

Estate of Anderson v. Commissioner

Date Filed: September 7th, 1988

Citations: 1988 T.C. Memo. 423, 56 T.C.M. 78, 1988 Tax Ct. Memo LEXIS 454

Docket Number: Docket Nos. 33579-87, 33656-87.

Telfeyan v. Commissioner

Date Filed: September 7th, 1988

Citations: 1988 T.C. Memo. 425, 56 T.C.M. 96, 1988 Tax Ct. Memo LEXIS 452

Docket Number: Docket No. 10621-87

Massengill v. Commissioner

Date Filed: September 8th, 1988

Citations: 1988 T.C. Memo. 427, 56 T.C.M. 107, 1988 Tax Ct. Memo LEXIS 458

Docket Number: Docket No. 7003-87.

Hinds v. Commissioner

Date Filed: September 8th, 1988

Citations: 1988 T.C. Memo. 426, 56 T.C.M. 104, 1988 Tax Ct. Memo LEXIS 459

Docket Number: Docket No. 41750-85.

Dahling v. Commissioner

Date Filed: September 12th, 1988

Citations: 1988 T.C. Memo. 430, 56 T.C.M. 131, 1988 Tax Ct. Memo LEXIS 457

Docket Number: Docket No. 15984-85.

Hubscher v. Commissioner

Date Filed: September 12th, 1988

Citations: 1988 T.C. Memo. 428, 56 T.C.M. 115, 1988 Tax Ct. Memo LEXIS 455

Docket Number: Docket No. 42274-85

Estate of Feldmar v. Commissioner

Date Filed: September 12th, 1988

Citations: 1988 T.C. Memo. 429, 56 T.C.M. 118, 1988 Tax Ct. Memo LEXIS 456

Docket Number: Docket No. 7694-86.

Estate of Ronk v. Commissioner

Date Filed: September 13th, 1988

Citations: 1988 T.C. Memo. 432, 56 T.C.M. 139, 1988 Tax Ct. Memo LEXIS 463

Docket Number: Docket Nos. 35741-84; 20578-85.

Anderson v. Commissioner

Date Filed: September 13th, 1988

Citations: 1988 T.C. Memo. 434, 56 T.C.M. 149, 1988 Tax Ct. Memo LEXIS 467

Docket Number: Docket No. 23848-85.

McCauley v. Commissioner

Date Filed: September 13th, 1988

Citations: 1988 T.C. Memo. 431, 56 T.C.M. 134, 1988 Tax Ct. Memo LEXIS 464

Docket Number: Docket No. 1007-85.

Estate of Heim v. Commissioner

Date Filed: September 13th, 1988

Citations: 1988 T.C. Memo. 433, 56 T.C.M. 146, 1988 Tax Ct. Memo LEXIS 462

Docket Number: Docket No. 36711-85.

Botsaris v. Commissioner

Date Filed: September 14th, 1988

Citations: 1988 T.C. Memo. 438, 56 T.C.M. 168, 1988 Tax Ct. Memo LEXIS 465

Docket Number: Docket No. 6029-87.

Spanner v. Commissioner

Date Filed: September 14th, 1988

Citations: 1988 T.C. Memo. 435, 56 T.C.M. 150, 1988 Tax Ct. Memo LEXIS 461

Docket Number: Docket No. 3812-86.

Ballard v. Commissioner

Date Filed: September 14th, 1988

Citations: 1988 T.C. Memo. 436, 56 T.C.M. 153, 1988 Tax Ct. Memo LEXIS 466

Docket Number: Docket Nos. 39827-85; 39828-85.

Estate of Foster v. Commissioner

Date Filed: September 14th, 1988

Citations: 1988 T.C. Memo. 437, 56 T.C.M. 163, 1988 Tax Ct. Memo LEXIS 460

Docket Number: Docket No. 348-87.

Coleman v. Commissioner

Date Filed: September 15th, 1988

Citations: 1988 T.C. Memo. 442, 56 T.C.M. 208, 1988 Tax Ct. Memo LEXIS 481

Docket Number: Docket No. 699-87.

Sly v. Comm'r

Date Filed: September 15th, 1988

Citations: 1988 T.C. Memo. 443, 56 T.C.M. 209, 1988 Tax Ct. Memo LEXIS 482

Docket Number: Docket Nos. 23814-82; 538-85; 42908-85.

Willett v. Commissioner

Date Filed: September 15th, 1988

Citations: 1988 T.C. Memo. 439, 56 T.C.M. 171, 1988 Tax Ct. Memo LEXIS 478

Docket Number: Docket No. 27428-86.

Edison Homes, Inc. v. Commissioner

Date Filed: September 15th, 1988

Citations: 1988 T.C. Memo. 441, 56 T.C.M. 203, 1988 Tax Ct. Memo LEXIS 480

Docket Number: Docket No. 43399-85

Young v. Commissioner

Date Filed: September 15th, 1988

Citations: 1988 T.C. Memo. 440, 56 T.C.M. 174, 1988 Tax Ct. Memo LEXIS 479

Docket Number: Docket Nos.: 15257-82; 1077-83; 9423-83; 21344-83; 35765-83; 10117-84; 24241-84; 31239-84; 31748-84; 35720-84; 39325-84; 431-85; 3139-85; 5422-85; 8309-85; 8355-85; 8693-85; 15867-85; 19726-85; 20272-85; 26324-85; 28022-85; 33572-85; 34422-85; 38121-85; 39657-85; 40466-85; 42407-85; 42539-85; 42540-85; 2869-86; 8120-86.

BENTLEY v. COMMISSIONER

Date Filed: September 19th, 1988

Citations: 1988 T.C. Memo. 444, 56 T.C.M. 215-3, 1988 Tax Ct. Memo LEXIS 469

Docket Number: Docket No. 14660-87.

Griffith v. Commissioner

Date Filed: September 19th, 1988

Citations: 1988 T.C. Memo. 445, 56 T.C.M. 220, 1988 Tax Ct. Memo LEXIS 468

Docket Number: Docket Nos. 22089-80; 4032-85.

Estate of Mosher v. Commissioner

Date Filed: September 20th, 1988

Citations: 1988 T.C. Memo. 448, 56 T.C.M. 257, 1988 Tax Ct. Memo LEXIS 474

Docket Number: Docket No. 18283-84.

Kuhl v. Commissioner

Date Filed: September 20th, 1988

Citations: 1988 T.C. Memo. 446, 56 T.C.M. 250, 1988 Tax Ct. Memo LEXIS 476

Docket Number: Docket No. 12165-84

Hall v. Commissioner

Date Filed: September 20th, 1988

Citations: 1988 T.C. Memo. 450, 56 T.C.M. 261, 1988 Tax Ct. Memo LEXIS 473

Docket Number: Docket Nos. 25574-86, 25811-86, 26259-86.

Doyle v. Commissioner

Date Filed: September 20th, 1988

Citations: 1988 T.C. Memo. 449, 56 T.C.M. 260, 1988 Tax Ct. Memo LEXIS 470

Docket Number: Docket No. 20314-87.

McCurry v. Commissioner

Date Filed: September 20th, 1988

Citations: 1988 T.C. Memo. 447, 56 T.C.M. 253, 1988 Tax Ct. Memo LEXIS 475

Docket Number: Dockets Nos. 419-86, 2184-86.

Meeks v. Commissioner

Date Filed: September 20th, 1988

Citations: 1988 T.C. Memo. 452, 56 T.C.M. 268, 1988 Tax Ct. Memo LEXIS 471

Docket Number: Docket No. 298-86.

Estate of Donahoe v. Commissioner

Date Filed: September 21st, 1988

Citations: 1988 T.C. Memo. 453, 56 T.C.M. 271, 1988 Tax Ct. Memo LEXIS 477

Docket Number: Docket 28311-85.

Hume v. Commissioner

Date Filed: September 22nd, 1988

Citations: 1988 T.C. Memo. 458, 56 T.C.M. 290, 1988 Tax Ct. Memo LEXIS 502

Docket Number: Docket No. 39830-85

Brobst v. Commissioner

Date Filed: September 22nd, 1988

Citations: 1988 T.C. Memo. 456, 56 T.C.M. 282, 1988 Tax Ct. Memo LEXIS 500

Docket Number: Docket No. 31057-86

Estate of Montgomery v. Commissioner

Date Filed: September 22nd, 1988

Citations: 1988 T.C. Memo. 457, 56 T.C.M. 285, 1988 Tax Ct. Memo LEXIS 501

Docket Number: Docket No. 29658-87

Thomas v. Commissioner

Date Filed: September 22nd, 1988

Citations: 1988 T.C. Memo. 454, 56 T.C.M. 275, 1988 Tax Ct. Memo LEXIS 505

Docket Number: Docket No. 22121-87.

Martin v. Commissioner

Date Filed: September 22nd, 1988

Citations: 1988 T.C. Memo. 461, 56 T.C.M. 302, 1988 Tax Ct. Memo LEXIS 506

Docket Number: Docket No. 2842-86

Brobst v. Commissioner

Date Filed: September 22nd, 1988

Citations: 1988 T.C. Memo. 455, 56 T.C.M. 279, 1988 Tax Ct. Memo LEXIS 507

Docket Number: Docket Nos. 3906-87; 5913-87.

Popkin v. Commissioner

Date Filed: September 22nd, 1988

Citations: 1988 T.C. Memo. 459, 56 T.C.M. 294, 1988 Tax Ct. Memo LEXIS 503

Docket Number: Docket No. 876-83

Wehausen v. Commissioner

Date Filed: September 22nd, 1988

Citations: 1988 T.C. Memo. 460, 56 T.C.M. 299, 1988 Tax Ct. Memo LEXIS 504

Docket Number: Docket No. 1787-86.

Perez v. Commissioner

Date Filed: September 26th, 1988

Citations: 1988 T.C. Memo. 464, 56 T.C.M. 312, 1988 Tax Ct. Memo LEXIS 499

Docket Number: Docket Nos. 39954-84; 28957-85.

Lodise v. Commissioner

Date Filed: September 26th, 1988

Citations: 1988 T.C. Memo. 463, 56 T.C.M. 311, 1988 Tax Ct. Memo LEXIS 498

Docket Number: Docket No. 7790-87.

Faris v. Commissioner

Date Filed: September 26th, 1988

Citations: 1988 T.C. Memo. 465, 56 T.C.M. 319, 1988 Tax Ct. Memo LEXIS 497

Docket Number: Docket Nos. 6635-85; 6835-85; 6837-85; 6838-85

Crews v. Commissioner

Date Filed: September 26th, 1988

Citations: 1988 T.C. Memo. 462, 56 T.C.M. 306, 1988 Tax Ct. Memo LEXIS 496

Docket Number: Docket No. 5262-86

Eisenman v. Commissioner

Date Filed: September 27th, 1988

Citations: 1988 T.C. Memo. 467, 56 T.C.M. 330, 1988 Tax Ct. Memo LEXIS 492

Docket Number: Docket No. 2010-86

Evans v. Commissioner

Date Filed: September 27th, 1988

Citations: 1988 T.C. Memo. 468, 56 T.C.M. 335, 1988 Tax Ct. Memo LEXIS 493

Docket Number: Docket No. 9072-86.

Maring v. Commissioner

Date Filed: September 27th, 1988

Citations: 1988 T.C. Memo. 469, 56 T.C.M. 343, 1988 Tax Ct. Memo LEXIS 494

Docket Number: Docket Nos. 26302-83; 2662-84; 29168-85; 29354-85; 29731-85; 29873-85; 29878-85

Reed v. Commissioner

Date Filed: September 27th, 1988

Citations: 1988 T.C. Memo. 470, 56 T.C.M. 363, 1988 Tax Ct. Memo LEXIS 495

Docket Number: Docket No. 16675-87.

Gibbons International, Inc. v. Commissioner

Date Filed: September 27th, 1988

Citations: 1988 T.C. Memo. 466, 56 T.C.M. 328, 1988 Tax Ct. Memo LEXIS 491

Docket Number: Docket Nos. 22469-85; 22470-85

Sheldon P. Barr, P.C. v. Commissioner

Date Filed: September 28th, 1988

Citations: 1988 T.C. Memo. 471, 56 T.C.M. 366, 1988 Tax Ct. Memo LEXIS 490

Docket Number: Docket No. 29648-86

Banekatis v. Commissioner

Date Filed: September 28th, 1988

Citations: 1988 T.C. Memo. 474, 56 T.C.M. 376, 1988 Tax Ct. Memo LEXIS 487

Docket Number: Docket No. 46191-86.

Brannon v. Commissioner

Date Filed: September 28th, 1988

Citations: 1988 T.C. Memo. 472, 56 T.C.M. 371, 1988 Tax Ct. Memo LEXIS 488

Docket Number: Docket No. 28235-86.

Kramer v. Commissioner

Date Filed: September 28th, 1988

Citations: 1988 T.C. Memo. 475, 56 T.C.M. 378, 1988 Tax Ct. Memo LEXIS 486

Docket Number: Docket No. 26249-81.

Jupiter 8, Inc. v. Commissioner

Date Filed: September 28th, 1988

Citations: 1988 T.C. Memo. 476, 56 T.C.M. 386, 1988 Tax Ct. Memo LEXIS 484

Docket Number: Docket No. 45548-86.

Estate of Graegin v. Commissioner

Date Filed: September 28th, 1988

Citations: 1988 T.C. Memo. 477, 56 T.C.M. 387, 1988 Tax Ct. Memo LEXIS 485

Docket Number: Docket No. 37230-84.

Meade v. Commissioner

Date Filed: September 28th, 1988

Citations: 1988 T.C. Memo. 473, 56 T.C.M. 374, 1988 Tax Ct. Memo LEXIS 489

Docket Number: Docket No. 8367-87.

Cranfill v. Commissioner

Date Filed: September 29th, 1988

Citations: 1988 T.C. Memo. 478, 56 T.C.M. 392, 1988 Tax Ct. Memo LEXIS 483

Docket Number: Docket Nos. 16642-85; 46992-86.

Stubblefield v. Commissioner

Date Filed: October 3rd, 1988

Citations: 1988 T.C. Memo. 480, 56 T.C.M. 405, 1988 Tax Ct. Memo LEXIS 509

Docket Number: Docket No. 36626-84.

Thornton v. Commissioner

Date Filed: October 3rd, 1988

Citations: 1988 T.C. Memo. 479, 56 T.C.M. 395, 1988 Tax Ct. Memo LEXIS 508

Docket Number: Docket No. 3877-86

Lehmann v. Commissioner

Date Filed: October 4th, 1988

Citations: 1988 T.C. Memo. 481, 56 T.C.M. 412, 1988 Tax Ct. Memo LEXIS 554

Docket Number: Docket No. 30435-87

Litzenberg v. Commissioner

Date Filed: October 4th, 1988

Citations: 1988 T.C. Memo. 482, 56 T.C.M. 413, 1988 Tax Ct. Memo LEXIS 555

Docket Number: Docket No. 11406-87

Estate of Baker v. Commissioner

Date Filed: October 5th, 1988

Citations: 1988 T.C. Memo. 483, 56 T.C.M. 417, 1988 Tax Ct. Memo LEXIS 510

Docket Number: Docket No. 39483-86.

Christensen v. Commissioner

Date Filed: October 5th, 1988

Citations: 1988 T.C. Memo. 484, 56 T.C.M. 425, 1988 Tax Ct. Memo LEXIS 511

Docket Number: Docket Nos. 9225-84, 34735-86, 32738-86

Bray v. Commissioner

Date Filed: October 5th, 1988

Citations: 1988 T.C. Memo. 485, 56 T.C.M. 430, 1988 Tax Ct. Memo LEXIS 512

Docket Number: Docket No. 20122-86.

Gnyp v. Commissioner

Date Filed: October 6th, 1988

Citations: 1988 T.C. Memo. 488, 56 T.C.M. 451, 1988 Tax Ct. Memo LEXIS 515

Docket Number: Docket No. 39928-86.

Meister v. Commissioner

Date Filed: October 6th, 1988

Citations: 1988 T.C. Memo. 487, 56 T.C.M. 440, 1988 Tax Ct. Memo LEXIS 514

Docket Number: Docket No. 34626-86.

Guyan Oil Co. v. Commissioner

Date Filed: October 6th, 1988

Citations: 1988 T.C. Memo. 486, 56 T.C.M. 433, 1988 Tax Ct. Memo LEXIS 513

Docket Number: Docket No. 5463-86

Estate of Nesselrodt v. Commissioner

Date Filed: October 11th, 1988

Citations: 1988 T.C. Memo. 489, 56 T.C.M. 452, 1988 Tax Ct. Memo LEXIS 521

Docket Number: Docket No. 38921-84.

Davis v. Commissioner

Date Filed: October 11th, 1988

Citations: 1988 T.C. Memo. 490, 56 T.C.M. 455, 1988 Tax Ct. Memo LEXIS 520

Docket Number: Docket No. 10278-86.

Sparks Farm, Inc. v. Commissioner

Date Filed: October 12th, 1988

Citations: 1988 T.C. Memo. 492, 56 T.C.M. 464, 1988 Tax Ct. Memo LEXIS 518

Docket Number: Docket No. 15422-84

Senior Citizens of Missouri, Inc. v. Commissioner

Date Filed: October 12th, 1988

Citations: 1988 T.C. Memo. 493, 56 T.C.M. 480, 1988 Tax Ct. Memo LEXIS 517

Docket Number: Docket No. 3090-87X.

Estate of Crossmore v. Commissioner

Date Filed: October 12th, 1988

Citations: 1988 T.C. Memo. 494, 56 T.C.M. 483, 1988 Tax Ct. Memo LEXIS 516

Docket Number: Docket No. 25910-87.

Gibbs v. Commissioner

Date Filed: October 12th, 1988

Citations: 1988 T.C. Memo. 491, 56 T.C.M. 459, 1988 Tax Ct. Memo LEXIS 519

Docket Number: Docket Nos. 7540-86, 25469-86

Cameron v. Commissioner

Date Filed: October 13th, 1988

Citations: 1988 T.C. Memo. 496, 56 T.C.M. 496, 1988 Tax Ct. Memo LEXIS 525

Docket Number: Docket No. 10708-87

Burwell v. Commissioner

Date Filed: October 13th, 1988

Citations: 1988 T.C. Memo. 495, 56 T.C.M. 490, 1988 Tax Ct. Memo LEXIS 523

Docket Number: Docket No. 35669-84.

Rivera v. Commissioner

Date Filed: October 17th, 1988

Citations: 1988 T.C. Memo. 497, 56 T.C.M. 498, 1988 Tax Ct. Memo LEXIS 526

Docket Number: Docket No. 15633-85.

Kartrude v. Commissioner

Date Filed: October 17th, 1988

Citations: 1988 T.C. Memo. 498, 56 T.C.M. 500, 1988 Tax Ct. Memo LEXIS 524

Docket Number: Docket No. 4168-86.

Koch v. Commissioner

Date Filed: October 17th, 1988

Citations: 1988 T.C. Memo. 499, 56 T.C.M. 506, 1988 Tax Ct. Memo LEXIS 522

Docket Number: Docket No. 22544-87.

Estate of McMullen v. Commissioner

Date Filed: October 18th, 1988

Citations: 1988 T.C. Memo. 500, 56 T.C.M. 507, 1988 Tax Ct. Memo LEXIS 534

Docket Number: Docket No. 26171-87.

Lamb v. Commissioner

Date Filed: October 18th, 1988

Citations: 1988 T.C. Memo. 501, 56 T.C.M. 511, 1988 Tax Ct. Memo LEXIS 533

Docket Number: Docket No. 17912-85.

Libbey v. Commissioner

Date Filed: October 19th, 1988

Citations: 1988 T.C. Memo. 504, 56 T.C.M. 529, 1988 Tax Ct. Memo LEXIS 531

Docket Number: Docket No. 14831-87.

Johnston v. Commissioner

Date Filed: October 19th, 1988

Citations: 1988 T.C. Memo. 502, 56 T.C.M. 520, 1988 Tax Ct. Memo LEXIS 532

Docket Number: Docket No. 17752-84.

Estate of Livermore v. Commissioner

Date Filed: October 19th, 1988

Citations: 1988 T.C. Memo. 503, 56 T.C.M. 525, 1988 Tax Ct. Memo LEXIS 535

Docket Number: Docket No. 30801-86.

Cosby v. Commissioner

Date Filed: October 20th, 1988

Citations: 1988 T.C. Memo. 506, 56 T.C.M. 533, 1988 Tax Ct. Memo LEXIS 529

Docket Number: Docket No. 27924-87

Thomas v. Commissioner

Date Filed: October 20th, 1988

Citations: 1988 T.C. Memo. 505, 56 T.C.M. 532, 1988 Tax Ct. Memo LEXIS 528

Docket Number: Docket No. 31319-86.

Abul-Haj v. Commissioner

Date Filed: October 20th, 1988

Citations: 1988 T.C. Memo. 507, 56 T.C.M. 536, 1988 Tax Ct. Memo LEXIS 530

Docket Number: Docket Nos. 6062-72; 4465-74; 8979-75.

Singleton v. Commissioner

Date Filed: October 20th, 1988

Citations: 1988 T.C. Memo. 508, 56 T.C.M. 544, 1988 Tax Ct. Memo LEXIS 527

Docket Number: Docket No. 33551-87.

Richmond v. Commissioner

Date Filed: October 24th, 1988

Citations: 1988 T.C. Memo. 509, 56 T.C.M. 545, 1988 Tax Ct. Memo LEXIS 541

Docket Number: Docket No. 31339-84.