1962 T.C. Memo. 14, 21 T.C.M. 52, 1962 Tax Ct. Memo LEXIS 293
Docket Nos. 68442, 70279, 70280, 70318 - 70333, 70352 - 70354, 71924, 81571, 81713 - 81715, 81749 - 81751, 81762 - 81767, 81818, 81819, 82143, 82144, 82202 - 82204, 82481, 82482, 82506, 82517 - 82520, 82570, 82617, 82667, 82923, 85545, 88158.