Freede v. Commissioner Date Filed: March 11th, 1986 Citations: 86 T.C. No. 22, 86 T.C. 340, 62 A.F.T.R.2d (RIA) 5927, 88 Oil & Gas Rep. 640, 1986 U.S. Tax Ct. LEXIS 144 Docket Number: Docket Nos. 16339-82, 20768-82