Estate of Citrino v. Commissioner Date Filed: November 12th, 1987 Citations: 1987 T.C. Memo. 565, 54 T.C.M. 1067, 98 Oil & Gas Rep. 411, 1987 Tax Ct. Memo LEXIS 563 Docket Number: Docket Nos. 5974-83; 5975-83; 29520-83.
Watnick v. Commissioner Date Filed: March 9th, 1988 Citations: 90 T.C. No. 26, 98 Oil & Gas Rep. 658, 90 T.C. 326, 1988 U.S. Tax Ct. LEXIS 26 Docket Number: Docket No. 26051-86
