Sowell v. Commissioner Date Filed: April 25th, 1961 Citations: 1961 T.C. Memo. 115, 20 T.C.M. 562, 16 Oil & Gas Rep. 227, 1961 Tax Ct. Memo LEXIS 234 Docket Number: Docket No. 80925.
Robinett v. Commissioner Date Filed: April 30th, 1962 Citations: 1962 T.C. Memo. 103, 21 T.C.M. 568, 16 Oil & Gas Rep. 934, 1962 Tax Ct. Memo LEXIS 204 Docket Number: Docket No. 86908.
Sager v. Commissioner Date Filed: May 21st, 1962 Citations: 1962 T.C. Memo. 121, 21 T.C.M. 641, 16 Oil & Gas Rep. 1079, 1962 Tax Ct. Memo LEXIS 187 Docket Number: Docket Nos. 82072, 82096, 82116, 82140.