Bourg v. Commissioner Date Filed: March 31st, 1961 Citations: 1961 T.C. Memo. 95, 20 T.C.M. 425, 14 Oil & Gas Rep. 665, 1961 Tax Ct. Memo LEXIS 250 Docket Number: Docket No. 70785.
Cowden v. Commissioner Date Filed: August 15th, 1961 Citations: 1961 T.C. Memo. 229, 20 T.C.M. 1134, 14 Oil & Gas Rep. 675, 1961 Tax Ct. Memo LEXIS 120 Docket Number: Docket Nos. 59237-59239, 59326, 60001.
