Benton v. Commissioner Date Filed: December 12th, 1962 Citations: 1962 T.C. Memo. 292, 21 T.C.M. 1554, 17 Oil & Gas Rep. 473, 21 Oil & Gas Rep. 109, 1962 Tax Ct. Memo LEXIS 16 Docket Number: Docket No. 82222.
Caplan v. Commissioner Date Filed: May 28th, 1964 Citations: 21 Oil & Gas Rep. 110, 42 T.C. 446, 1964 U.S. Tax Ct. LEXIS 97 Docket Number: Docket No. 3634-62
Mannarino v. Commissioner Date Filed: September 18th, 1964 Citations: 1964 T.C. Memo. 246, 23 T.C.M. 1476, 21 Oil & Gas Rep. 476, 1964 Tax Ct. Memo LEXIS 94 Docket Number: Docket No. 80937.