Court: United States Tax CourtJudges: Wells,Sterrett,Nims,Korner,Hamblen,Clapp,Swift,Jacobs,Gerber,Wright,Parr,Williams,Whalen,Shields,Ruwe,Hamblen,Sterrett,Korner,Swift,Jacobs,Gerber,Wright,Parr,Williams,Wells,Whitaker,Chabot,CohenNumber: Docket Nos. 13900-82, 22182-82