Chase v. Commissioner Date Filed: July 23rd, 1965 Citations: 1965 T.C. Memo. 202, 24 T.C.M. 1054, 1965 Tax Ct. Memo LEXIS 130 Docket Number: Docket Nos. 1320-63, 1369-63 - 1374-63. 2.
Greenfield v. Commissioner Date Filed: July 26th, 1965 Citations: 1965 T.C. Memo. 203, 24 T.C.M. 1071, 1965 Tax Ct. Memo LEXIS 125 Docket Number: Docket No. 595-65.
Cannon v. Commissioner Date Filed: July 26th, 1965 Citations: 1965 T.C. Memo. 205, 24 T.C.M. 1074, 1965 Tax Ct. Memo LEXIS 127 Docket Number: Docket No. 4818-63.
Hickok v. Commissioner Date Filed: July 26th, 1965 Citations: 1965 T.C. Memo. 204, 24 T.C.M. 1073, 1965 Tax Ct. Memo LEXIS 126 Docket Number: Docket No. 128-64.
Klein v. Commissioner Date Filed: July 27th, 1965 Citations: 1965 T.C. Memo. 207, 24 T.C.M. 1082, 1965 Tax Ct. Memo LEXIS 124 Docket Number: Docket No. 4623-63.
Lowrey v. Commissioner Date Filed: July 27th, 1965 Citations: 1965 T.C. Memo. 206, 24 T.C.M. 1078, 1965 Tax Ct. Memo LEXIS 123 Docket Number: Docket No. 5403-63.
Specialty Paper & Board Co. v. Commissioner Date Filed: July 28th, 1965 Citations: 1965 T.C. Memo. 208, 24 T.C.M. 1085, 1965 Tax Ct. Memo LEXIS 122 Docket Number: Docket No. 189-63.
Griebel v. Commissioner Date Filed: August 3rd, 1965 Citations: 1965 T.C. Memo. 210, 24 T.C.M. 1092, 1965 Tax Ct. Memo LEXIS 121 Docket Number: Docket No. 3176-63.
Lukovsky v. Commissioner Date Filed: August 3rd, 1965 Citations: 1965 T.C. Memo. 209, 24 T.C.M. 1090, 1965 Tax Ct. Memo LEXIS 120 Docket Number: Docket No. 90286.
Pope v. Commissioner Date Filed: August 4th, 1965 Citations: 1965 T.C. Memo. 211, 24 T.C.M. 1096, 1965 Tax Ct. Memo LEXIS 119 Docket Number: Docket No. 4410-63.
Naegle v. Commissioner Date Filed: August 6th, 1965 Citations: 1965 T.C. Memo. 212, 24 T.C.M. 1099, 1965 Tax Ct. Memo LEXIS 118 Docket Number: Docket Nos. 2337-63, 2662-63.
Hays v. Commissioner Date Filed: August 9th, 1965 Citations: 1965 T.C. Memo. 213, 24 T.C.M. 1103, 1965 Tax Ct. Memo LEXIS 117 Docket Number: Docket No. 3887-63.
Addelston v. Commissioner Date Filed: August 10th, 1965 Citations: 1965 T.C. Memo. 215, 24 T.C.M. 1114, 1965 Tax Ct. Memo LEXIS 116 Docket Number: Docket No. 4608-63.
Corson v. Commissioner Date Filed: August 10th, 1965 Citations: 1965 T.C. Memo. 214, 24 T.C.M. 1107, 1965 Tax Ct. Memo LEXIS 115 Docket Number: Docket Nos. 59603, 59604, 60425.
Gardner v. Commissioner Date Filed: August 11th, 1965 Citations: 1965 T.C. Memo. 216, 24 T.C.M. 1116, 1965 Tax Ct. Memo LEXIS 112 Docket Number: Docket Nos. 999-64, 1149-64.
Shea v. Commissioner Date Filed: August 11th, 1965 Citations: 1965 T.C. Memo. 218, 24 T.C.M. 1118, 1965 Tax Ct. Memo LEXIS 114 Docket Number: Docket Nos. 5504-63, 5707-63.
Burwell v. Commissioner Date Filed: August 11th, 1965 Citations: 1965 T.C. Memo. 217, 24 T.C.M. 1117, 1965 Tax Ct. Memo LEXIS 113 Docket Number: Docket No. 3788-63.
Eno v. Commissioner Date Filed: August 12th, 1965 Citations: 1965 T.C. Memo. 219, 24 T.C.M. 1122, 1965 Tax Ct. Memo LEXIS 111 Docket Number: Docket No. 293-64.
Pols v. Commissioner Date Filed: August 13th, 1965 Citations: 1965 T.C. Memo. 222, 24 T.C.M. 1140, 1965 Tax Ct. Memo LEXIS 110 Docket Number: Docket No. 2441-64.
Miranda v. Commissioner Date Filed: August 13th, 1965 Citations: 1965 T.C. Memo. 220, 24 T.C.M. 1126, 1965 Tax Ct. Memo LEXIS 108 Docket Number: Docket Nos. 2174-62, 1567-63.
Segel v. Commissioner Date Filed: August 13th, 1965 Citations: 1965 T.C. Memo. 221, 24 T.C.M. 1131, 1965 Tax Ct. Memo LEXIS 109 Docket Number: Docket No. 1239-64.
Cox v. Commissioner Date Filed: August 14th, 1965 Citations: 1965 T.C. Memo. 5, 24 T.C.M. 23, 1965 Tax Ct. Memo LEXIS 329 Docket Number: Docket No. 94583.
Goldstein v. Commissioner Date Filed: August 17th, 1965 Citations: 1965 T.C. Memo. 223, 24 T.C.M. 1141, 1965 Tax Ct. Memo LEXIS 107 Docket Number: Docket No. 5285-63.
Smith v. Commissioner Date Filed: August 18th, 1965 Citations: 1965 T.C. Memo. 224, 24 T.C.M. 1145, 1965 Tax Ct. Memo LEXIS 106 Docket Number: Docket Nos. 4534-63, 4535-63, 4600-63. .
Estate of Hodgkins v. Commissioner Date Filed: August 20th, 1965 Citations: 1965 T.C. Memo. 225, 24 T.C.M. 1149, 1965 Tax Ct. Memo LEXIS 103 Docket Number: Docket No. 2780-63.
Reeves v. Commissioner Date Filed: August 20th, 1965 Citations: 1965 T.C. Memo. 226, 24 T.C.M. 1152, 1965 Tax Ct. Memo LEXIS 104 Docket Number: Docket No. 3773-63.
Petacchi v. Commissioner Date Filed: August 20th, 1965 Citations: 1965 T.C. Memo. 227, 24 T.C.M. 1154, 1965 Tax Ct. Memo LEXIS 105 Docket Number: Docket No. 1906-64.
Kennedy v. Commissioner Date Filed: August 24th, 1965 Citations: 1965 T.C. Memo. 228, 24 T.C.M. 1155, 1965 Tax Ct. Memo LEXIS 102 Docket Number: Docket No. 5323-63.
Carolina Rubber Hose Co. v. Commissioner Date Filed: August 25th, 1965 Citations: 1965 T.C. Memo. 229, 24 T.C.M. 1159, 1965 Tax Ct. Memo LEXIS 100 Docket Number: Docket No. 5377-63.
Raeder v. Commissioner Date Filed: August 25th, 1965 Citations: 1965 T.C. Memo. 230, 24 T.C.M. 1172, 1965 Tax Ct. Memo LEXIS 101 Docket Number: Docket No. 2071-64.
McGuire v. Commissioner Date Filed: August 26th, 1965 Citations: 1965 T.C. Memo. 231, 24 T.C.M. 1174, 1965 Tax Ct. Memo LEXIS 99 Docket Number: Docket No. 3560-64.
Semel v. Commissioner Date Filed: August 27th, 1965 Citations: 1965 T.C. Memo. 232, 24 T.C.M. 1176, 1965 Tax Ct. Memo LEXIS 97 Docket Number: Docket No. 916-62.
Collins v. Commissioner Date Filed: August 27th, 1965 Citations: 1965 T.C. Memo. 233, 24 T.C.M. 1190, 1965 Tax Ct. Memo LEXIS 98 Docket Number: Docket No. 1505-64.
Suggs v. Commissioner Date Filed: August 30th, 1965 Citations: 1965 T.C. Memo. 235, 24 T.C.M. 1194, 1965 Tax Ct. Memo LEXIS 94 Docket Number: Docket Nos. 4351-63, 4352-63.
Thomson v. Commissioner Date Filed: August 30th, 1965 Citations: 1965 T.C. Memo. 237, 24 T.C.M. 1203, 1965 Tax Ct. Memo LEXIS 96 Docket Number: Docket Nos. 1337-63 - 1340-63.
Sauer v. Commissioner Date Filed: August 30th, 1965 Citations: 1965 T.C. Memo. 236, 24 T.C.M. 1197, 1965 Tax Ct. Memo LEXIS 95 Docket Number: Docket No. 3120-63.
Kantor v. Commissioner Date Filed: August 30th, 1965 Citations: 1965 T.C. Memo. 234, 24 T.C.M. 1193, 1965 Tax Ct. Memo LEXIS 93 Docket Number: Docket No. 2252-64.
Estate of Schildkraut v. Commissioner Date Filed: August 31st, 1965 Citations: 1965 T.C. Memo. 239, 24 T.C.M. 1215, 1965 Tax Ct. Memo LEXIS 91 Docket Number: Docket No. 963-64.
Medical & Professional Services, Inc. v. Commissioner Date Filed: August 31st, 1965 Citations: 1965 T.C. Memo. 238, 24 T.C.M. 1211, 1965 Tax Ct. Memo LEXIS 90 Docket Number: Docket No. 2747-63.
Seas Shipping Co. v. Commissioner Date Filed: August 31st, 1965 Citations: 1965 T.C. Memo. 240, 24 T.C.M. 1222, 1965 Tax Ct. Memo LEXIS 92 Docket Number: Docket No. 3105-62.
Wier v. Commissioner Date Filed: September 2nd, 1965 Citations: 1965 T.C. Memo. 241, 24 T.C.M. 1232, 1965 Tax Ct. Memo LEXIS 89 Docket Number: Docket No. 87375.
Stern v. Commissioner Date Filed: September 3rd, 1965 Citations: 1965 T.C. Memo. 242, 24 T.C.M. 1239, 1965 Tax Ct. Memo LEXIS 88 Docket Number: Docket Nos. 388-62, 1724-62.
Libor v. Commissioner Date Filed: September 9th, 1965 Citations: 1965 T.C. Memo. 243, 24 T.C.M. 1248, 1965 Tax Ct. Memo LEXIS 87 Docket Number: Docket No. 5304-63.
Estate of Steinberg v. Commissioner Date Filed: September 10th, 1965 Citations: 1965 T.C. Memo. 244, 24 T.C.M. 1250, 1965 Tax Ct. Memo LEXIS 86 Docket Number: Docket Nos. 67143, 67144.
Rittenhouse v. Commissioner Date Filed: September 13th, 1965 Citations: 1965 T.C. Memo. 245, 24 T.C.M. 1255, 1965 Tax Ct. Memo LEXIS 85 Docket Number: Docket No. 91695.
Foster v. Comm'r Date Filed: September 14th, 1965 Citations: 1965 T.C. Memo. 246, 24 T.C.M. 1268, 1965 Tax Ct. Memo LEXIS 84 Docket Number: Docket Nos. 84095, 84644, 89864.
Donovan v. Commissioner Date Filed: September 15th, 1965 Citations: 1965 T.C. Memo. 247, 24 T.C.M. 1325, 1965 Tax Ct. Memo LEXIS 82 Docket Number: Docket No. 5438-63.
Freedom Newspapers, Inc. v. Commissioner Date Filed: September 15th, 1965 Citations: 1965 T.C. Memo. 248, 24 T.C.M. 1327, 1965 Tax Ct. Memo LEXIS 83 Docket Number: Docket No. 2048-63.
Henzel v. Commissioner Date Filed: September 16th, 1965 Citations: 1965 T.C. Memo. 250, 24 T.C.M. 1344, 1965 Tax Ct. Memo LEXIS 81 Docket Number: Docket No. 253-64.
Welles v. Commissioner Date Filed: September 16th, 1965 Citations: 1965 T.C. Memo. 249, 24 T.C.M. 1338, 1965 Tax Ct. Memo LEXIS 80 Docket Number: Docket No. 2969-62.
Ted Bates & Co. v. Commissioner Date Filed: September 17th, 1965 Citations: 1965 T.C. Memo. 251, 24 T.C.M. 1346, 1965 Tax Ct. Memo LEXIS 78 Docket Number: Docket Nos. 3429-62, 1215-64.
Blackwell v. Commissioner Date Filed: September 17th, 1965 Citations: 1965 T.C. Memo. 252, 24 T.C.M. 1367, 1965 Tax Ct. Memo LEXIS 79 Docket Number: Docket No. 2919-63.
Vaughey v. Commissioner Date Filed: September 20th, 1965 Citations: 1965 T.C. Memo. 253, 24 T.C.M. 1369, 1965 Tax Ct. Memo LEXIS 77 Docket Number: Docket Nos. 1900-63 - 1905-63, 1935-63 - 1941-63, 3413-63, 3553-63.
Peterson v. Commissioner Date Filed: September 21st, 1965 Citations: 1965 T.C. Memo. 255, 24 T.C.M. 1383, 1965 Tax Ct. Memo LEXIS 76 Docket Number: Docket Nos. 1173-63, 1174-63.
Rosenthal v. Commissioner Date Filed: September 21st, 1965 Citations: 1965 T.C. Memo. 254, 24 T.C.M. 1373, 1965 Tax Ct. Memo LEXIS 75 Docket Number: Docket Nos. 2609-63, 2610-63.
McGrew v. Commissioner Date Filed: September 22nd, 1965 Citations: 1965 T.C. Memo. 256, 24 T.C.M. 1391, 1965 Tax Ct. Memo LEXIS 74 Docket Number: Docket Nos. 1300-63, 1301-63.
Black v. Commissioner Date Filed: September 27th, 1965 Citations: 1965 T.C. Memo. 257, 24 T.C.M. 1394, 1965 Tax Ct. Memo LEXIS 73 Docket Number: Docket No. 2474-63.
Winnek v. Commissioner Date Filed: September 29th, 1965 Citations: 1965 T.C. Memo. 258, 24 T.C.M. 1400, 1965 Tax Ct. Memo LEXIS 72 Docket Number: Docket No. 3439-64.
Magness v. Commissioner Date Filed: September 30th, 1965 Citations: 1965 T.C. Memo. 260, 24 T.C.M. 1413, 1965 Tax Ct. Memo LEXIS 70 Docket Number: Docket No. 4096-63.
Elco Constr. Co. v. Commissioner Date Filed: September 30th, 1965 Citations: 1965 T.C. Memo. 259, 24 T.C.M. 1406, 1965 Tax Ct. Memo LEXIS 69 Docket Number: Docket Nos. 91030, 91031.
Callan Court Co. v. Commissioner Date Filed: September 30th, 1965 Citations: 1965 T.C. Memo. 261, 24 T.C.M. 1419, 1965 Tax Ct. Memo LEXIS 71 Docket Number: Docket No. 4200-63.
Kelley v. Commissioner Date Filed: October 1st, 1965 Citations: 1965 T.C. Memo. 262, 24 T.C.M. 1432, 1965 Tax Ct. Memo LEXIS 68 Docket Number: Docket No. 4593-63.
Barclay Jewelry, Inc. v. Commissioner Date Filed: October 4th, 1965 Citations: 1965 T.C. Memo. 265, 24 T.C.M. 1443, 1965 Tax Ct. Memo LEXIS 67 Docket Number: Docket No. 5078-63.
Estate of Richards v. Commissioner Date Filed: October 4th, 1965 Citations: 1965 T.C. Memo. 263, 24 T.C.M. 1436, 1965 Tax Ct. Memo LEXIS 65 Docket Number: Docket No. 1608-63.
Weston v. Commissioner Date Filed: October 4th, 1965 Citations: 1965 T.C. Memo. 264, 24 T.C.M. 1439, 1965 Tax Ct. Memo LEXIS 66 Docket Number: Docket No. 266-64.
Phillips v. Commissioner Date Filed: October 5th, 1965 Citations: 1965 T.C. Memo. 268, 24 T.C.M. 1457, 1965 Tax Ct. Memo LEXIS 64 Docket Number: Docket Nos. 1361-63 - 1364-63.
Lerner v. Commissioner Date Filed: October 5th, 1965 Citations: 1965 T.C. Memo. 267, 24 T.C.M. 1450, 1965 Tax Ct. Memo LEXIS 63 Docket Number: Docket Nos. 94694, 95263, 1037-62, 1111-62, 1263-62, 1284-62, 1296-62, 1407-62, 1408-62, 1460-62, 1554-62 1685-62, 1687-62, 1713-62, 2224-62, 3628-62.
Estate of Enyart v. Commissioner Date Filed: October 5th, 1965 Citations: 1965 T.C. Memo. 266, 24 T.C.M. 1447, 1965 Tax Ct. Memo LEXIS 62 Docket Number: Docket No. 4461-63.
Communist Party of U.S.A. v. Commissioner Date Filed: October 6th, 1965 Citations: 1965 T.C. Memo. 270, 24 T.C.M. 1468, 1965 Tax Ct. Memo LEXIS 61 Docket Number: Docket No. 63763.
Estate of Horwitz v. Commissioner Date Filed: October 6th, 1965 Citations: 1965 T.C. Memo. 269, 24 T.C.M. 1464, 1965 Tax Ct. Memo LEXIS 60 Docket Number: Docket No. 3338-63.
National Publishing Co. v. Commissioner Date Filed: October 11th, 1965 Citations: 1965 T.C. Memo. 271, 24 T.C.M. 1470, 1965 Tax Ct. Memo LEXIS 59 Docket Number: Docket No. 3492-63.
Fletcher v. Commissioner Date Filed: October 12th, 1965 Citations: 1965 T.C. Memo. 273, 24 T.C.M. 1489, 1965 Tax Ct. Memo LEXIS 58 Docket Number: Docket Nos. 370-64, 371-64.
Green v. Commissioner Date Filed: October 12th, 1965 Citations: 1965 T.C. Memo. 272, 24 T.C.M. 1480, 1965 Tax Ct. Memo LEXIS 57 Docket Number: Docket Nos. 89394, 89395, 93575.
Hale v. Commissioner Date Filed: October 13th, 1965 Citations: 1965 T.C. Memo. 274, 24 T.C.M. 1497, 1965 Tax Ct. Memo LEXIS 56 Docket Number: Docket Nos. 1395-63, 1396-63, 1401-63, 1403-63.
Johnson v. Commissioner Date Filed: October 14th, 1965 Citations: 1965 T.C. Memo. 275, 24 T.C.M. 1511, 1965 Tax Ct. Memo LEXIS 55 Docket Number: Docket No. 71546.
Urbanovsky v. Commissioner Date Filed: October 19th, 1965 Citations: 1965 T.C. Memo. 276, 24 T.C.M. 1518, 1965 Tax Ct. Memo LEXIS 53 Docket Number: Docket No. 3555-62.
Rothafel v. Commissioner Date Filed: October 19th, 1965 Citations: 1965 T.C. Memo. 277, 24 T.C.M. 1524, 1965 Tax Ct. Memo LEXIS 54 Docket Number: Docket Nos. 2421-62, 2448-62.
Cowden v. Commissioner Date Filed: October 21st, 1965 Citations: 1965 T.C. Memo. 278, 24 T.C.M. 1528, 1965 Tax Ct. Memo LEXIS 51 Docket Number: Docket No. 1213-63.
Midwest Metal Stamping Co. v. Commissioner Date Filed: October 21st, 1965 Citations: 1965 T.C. Memo. 279, 24 T.C.M. 1533, 1965 Tax Ct. Memo LEXIS 52 Docket Number: Docket Nos. 792-64, 793-64.
J. & C. A. Corp. v. Commissioner Date Filed: October 22nd, 1965 Citations: 1965 T.C. Memo. 280, 24 T.C.M. 1541, 1965 Tax Ct. Memo LEXIS 50 Docket Number: Docket Nos. 1220-64, 1221-64, 1222-64. .
Superior Garment Co. v. Commissioner Date Filed: October 26th, 1965 Citations: 1965 T.C. Memo. 283, 24 T.C.M. 1571, 1965 Tax Ct. Memo LEXIS 49 Docket Number: Docket No. 3697-64.
Casey v. Commissioner Date Filed: October 26th, 1965 Citations: 1965 T.C. Memo. 282, 24 T.C.M. 1558, 1965 Tax Ct. Memo LEXIS 48 Docket Number: Docket No. 1382-62.
Johnson Bronze Co. v. Commissioner Date Filed: October 26th, 1965 Citations: 1965 T.C. Memo. 281, 24 T.C.M. 1542, 1965 Tax Ct. Memo LEXIS 47 Docket Number: Docket No. 4306-62.
Butter-Nut Foods Co. v. Commissioner Date Filed: October 27th, 1965 Citations: 1965 T.C. Memo. 285, 24 T.C.M. 1588, 1965 Tax Ct. Memo LEXIS 46 Docket Number: Docket No. 3199-62.
Napsky v. Commissioner Date Filed: October 27th, 1965 Citations: 1965 T.C. Memo. 284, 24 T.C.M. 1578, 1965 Tax Ct. Memo LEXIS 45 Docket Number: Docket Nos. 5216-63 - 5222-63, 5237-63 - 5243-63, 831-64 - 852-64.
First Nat'l Bank v. Commissioner Date Filed: October 28th, 1965 Citations: 1965 T.C. Memo. 286, 24 T.C.M. 1597, 1965 Tax Ct. Memo LEXIS 44 Docket Number: Docket No. 1522-63.
Reinach v. Commissioner Date Filed: October 29th, 1965 Citations: 1965 T.C. Memo. 288, 24 T.C.M. 1605, 1965 Tax Ct. Memo LEXIS 42 Docket Number: Docket No. 1140-64.
McAvoy v. Commissioner Date Filed: October 29th, 1965 Citations: 1965 T.C. Memo. 289, 24 T.C.M. 1617, 1965 Tax Ct. Memo LEXIS 43 Docket Number: Docket No. 1489-63.
Sohaiby v. Commissioner Date Filed: October 29th, 1965 Citations: 1965 T.C. Memo. 287, 24 T.C.M. 1600, 1965 Tax Ct. Memo LEXIS 41 Docket Number: Docket No. 5334-64.
Mollath v. Commissioner Date Filed: November 2nd, 1965 Citations: 1965 T.C. Memo. 290, 24 T.C.M. 1621, 1965 Tax Ct. Memo LEXIS 40 Docket Number: Docket No. 5686-63.
Gigante v. Comm'r Date Filed: November 4th, 1965 Citations: 1965 T.C. Memo. 292, 24 T.C.M. 1624, 1965 Tax Ct. Memo LEXIS 39 Docket Number: Docket No. 3003-64.
Benton v. Commissioner Date Filed: November 4th, 1965 Citations: 1965 T.C. Memo. 291, 24 T.C.M. 1622, 1965 Tax Ct. Memo LEXIS 38 Docket Number: Docket No. 4373-63.
Estate of Gleason v. Commissioner Date Filed: November 5th, 1965 Citations: 1965 T.C. Memo. 293, 24 T.C.M. 1630, 1965 Tax Ct. Memo LEXIS 36 Docket Number: Docket No. 1066-64.
Willmark Service System, Inc. v. Commissioner Date Filed: November 5th, 1965 Citations: 1965 T.C. Memo. 294, 24 T.C.M. 1634, 1965 Tax Ct. Memo LEXIS 37 Docket Number: Docket No. 244-64.
Jewett v. Commissioner Date Filed: November 8th, 1965 Citations: 1965 T.C. Memo. 295, 24 T.C.M. 1638, 1965 Tax Ct. Memo LEXIS 34 Docket Number: Docket No. 2235-64.
Bibb v. Commissioner Date Filed: November 8th, 1965 Citations: 1965 T.C. Memo. 296, 24 T.C.M. 1640, 1965 Tax Ct. Memo LEXIS 35 Docket Number: Docket No. 2117-63.
Borchard v. Commissioner Date Filed: November 9th, 1965 Citations: 1965 T.C. Memo. 297, 24 T.C.M. 1643, 1965 Tax Ct. Memo LEXIS 33 Docket Number: Docket No. 585-63.
Rogers v. Commissioner Date Filed: November 10th, 1965 Citations: 1965 T.C. Memo. 298, 24 T.C.M. 1648, 1965 Tax Ct. Memo LEXIS 32 Docket Number: Docket No. 2947-64.
Burns v. Commissioner Date Filed: November 15th, 1965 Citations: 1965 T.C. Memo. 299, 24 T.C.M. 1652, 1965 Tax Ct. Memo LEXIS 30 Docket Number: Docket No. 4383-63.
Wilton v. Commissioner Date Filed: November 15th, 1965 Citations: 1965 T.C. Memo. 300, 24 T.C.M. 1656, 1965 Tax Ct. Memo LEXIS 31 Docket Number: Docket No. 94344.