REDWOOD EMPIRE S. L. ASSOC. v. COMMR., 68 T.C. 960 (1977) REDWOOD EMPIRE SAVINGS AND LOAN ASSOCIATION (FORMERLY MENDOCINO-LAKESAVINGS AND LOAN ASSOCIATION), PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 6628-75.United States Tax Court. Filed September 28, 1977. Held, a tract of undeveloped real estate located about 500 miles from the principal office of taxpayer, […]
