Levy v. Commissioner Date Filed: July 26th, 1982 Citations: 1982 T.C. Memo. 419, 44 T.C.M. 575, 81 Oil & Gas Rep. 659, 1982 Tax Ct. Memo LEXIS 329 Docket Number: Docket No. 5928-75.
Roby v. Commissioner Date Filed: November 21st, 1983 Citations: 1983 T.C. Memo. 688, 47 T.C.M. 340, 81 Oil & Gas Rep. 427, 1983 Tax Ct. Memo LEXIS 98 Docket Number: Docket Nos. 10218-80, 4033-81, 4034-81, 4035-81, 4036-81, 4037-81, 4038-81, 4039-81, 4040-81.