Sun Co. & Subsidiaries v. Commissioner Date Filed: September 25th, 1980 Citations: 74 T.C. 1481, 68 Oil & Gas Rep. 353, 1980 U.S. Tax Ct. LEXIS 52 Docket Number: Docket No. 9559-76
Stradlings Bldg. Materials, Inc. v. Commissioner Date Filed: January 14th, 1981 Citations: 76 T.C. 84, 68 Oil & Gas Rep. 563, 1981 U.S. Tax Ct. LEXIS 191 Docket Number: Docket No. 11468-78