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77 T.C. i (1981)

handle is hein.usfed/tcrustc0077 and id is 1 raw text is: REPORTS
OF THE
UNITED STATES
TAX COURT

July 1, 1981, to December 31, 1981
Volume 77
(Cite 77 T.C.)
MARY T. PITTMAN
REPORTER OF DECISIONS
U.S. GOVERNMENT PRINTING OFFICE
WASHINGTON: 1981

For sale by the Superintendent of Documents, U.S.*Govemment Printing Office
. Washington, D.C. 20402

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