Chanik v. Commissioner Date Filed: August 16th, 1972 Citations: 1972 T.C. Memo. 174, 31 T.C.M. 851, 43 Oil & Gas Rep. 447, 1972 Tax Ct. Memo LEXIS 80 Docket Number: Docket Nos. 3066-68, 4163-69.
Estate of Roberts v. Commissioner Date Filed: October 19th, 1972 Citations: 43 Oil & Gas Rep. 585, 59 T.C. 128, 1972 U.S. Tax Ct. LEXIS 41 Docket Number: Docket No. 5712-70