1999 T.C. Memo. 101, 77 T.C.M. 1630, 1999 Tax Ct. Memo LEXIS 118
No. 9382-83, No. 17646-83, No. 4201-84, No. 7323-84, No. 15907-84, No. 20119-84, No. 40159-84, No. 22783-85, No. 30010-85, No. 30979-85, No. 29643-86, No. 35608-86, No. 19464-92, No. 621-94, No. 7205-94, No. 9532-94, No. 17992-95, No. 17993-95