Gauntt v. Commissioner Date Filed: January 12th, 1984 Citations: 82 T.C. No. 9, 82 T.C. 96, 80 Oil & Gas Rep. 445, 1984 U.S. Tax Ct. LEXIS 120 Docket Number: Docket Nos. 1704-81, 6332-81, 25642-81, 29502-81, 2275-82