Pritchett v. Commissioner Date Filed: October 24th, 1985 Citations: 85 T.C. No. 35, 85 T.C. 580, 87 Oil & Gas Rep. 195, 1985 U.S. Tax Ct. LEXIS 27 Docket Number: Docket Nos. 14586-81, 18127-81, 18128-81, 18477-81, 27413-82