@book{59850,
	author = {Keir, Loyal E. and Argue, Douglas W. and United States},
	title = {Tax court practice},
	publisher = {American Law Institute-American Bar Association, Committee on Continuing Professional Education},
	year = {1981.},
	address = {Philadelphia, Pa. (4025 Chestnut St., Philadelphia 19104)},
	edition = {6th ed.},
	note = {"Rules of practice & procedure, United States Tax Court": p. 135-292.}
}