1988 T.C. Memo. 77, 55 T.C.M. 217, 1988 Tax Ct. Memo LEXIS 131
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.