Farmers Elevator Co. v. Commissioner Date Filed: August 27th, 1962 Citations: 1962 T.C. Memo. 204, 21 T.C.M. 1103, 1962 Tax Ct. Memo LEXIS 105 Docket Number: Docket No. 85149.
Walther v. Commissioner Date Filed: August 28th, 1962 Citations: 1962 T.C. Memo. 207, 21 T.C.M. 1119, 1962 Tax Ct. Memo LEXIS 104 Docket Number: Docket No. 84466.
Estate of Peyton v. Commissioner Date Filed: August 28th, 1962 Citations: 1962 T.C. Memo. 205, 21 T.C.M. 1111, 1962 Tax Ct. Memo LEXIS 102 Docket Number: Docket No. 85293.
Mastres v. Commissioner Date Filed: August 28th, 1962 Citations: 1962 T.C. Memo. 206, 21 T.C.M. 1117, 1962 Tax Ct. Memo LEXIS 103 Docket Number: Docket No. 83554.
Plishner v. Commissioner Date Filed: August 30th, 1962 Citations: 1962 T.C. Memo. 208, 21 T.C.M. 1125, 1962 Tax Ct. Memo LEXIS 100 Docket Number: Docket No. 84781.
Johnson v. Commissioner Date Filed: August 30th, 1962 Citations: 1962 T.C. Memo. 209, 21 T.C.M. 1126, 1962 Tax Ct. Memo LEXIS 101 Docket Number: Docket Nos. 84985 and 84986.
Braunstein v. Commissioner Date Filed: August 31st, 1962 Citations: 1962 T.C. Memo. 210, 21 T.C.M. 1132, 1962 Tax Ct. Memo LEXIS 99 Docket Number: Docket Nos. 88049, 88050.
Baird v. Commissioner Date Filed: September 6th, 1962 Citations: 1962 T.C. Memo. 211, 21 T.C.M. 1135, 1962 Tax Ct. Memo LEXIS 98 Docket Number: Docket No. 86820.
Worcester v. Commissioner Date Filed: September 7th, 1962 Citations: 1962 T.C. Memo. 212, 21 T.C.M. 1138, 1962 Tax Ct. Memo LEXIS 97 Docket Number: Docket Nos. 90353, 92184.
Shapiro v. Commissioner Date Filed: September 10th, 1962 Citations: 1962 T.C. Memo. 213, 21 T.C.M. 1143, 1962 Tax Ct. Memo LEXIS 96 Docket Number: Docket No. 86461.
Cate v. Commissioner Date Filed: September 11th, 1962 Citations: 1962 T.C. Memo. 214, 21 T.C.M. 1146, 1962 Tax Ct. Memo LEXIS 95 Docket Number: Docket No. 86922.
Broyles v. Commissioner Date Filed: September 13th, 1962 Citations: 1962 T.C. Memo. 215, 21 T.C.M. 1148, 1962 Tax Ct. Memo LEXIS 94 Docket Number: Docket Nos. 89121, 89122, 89284.
Stratton v. Commissioner Date Filed: September 14th, 1962 Citations: 1962 T.C. Memo. 218, 21 T.C.M. 1159, 1962 Tax Ct. Memo LEXIS 92 Docket Number: Docket No. 83823.
Eastway Realty Corp. v. Commissioner Date Filed: September 14th, 1962 Citations: 1962 T.C. Memo. 217, 21 T.C.M. 1156, 1962 Tax Ct. Memo LEXIS 91 Docket Number: Docket Nos. 84928, 93897, 93898.
Van Dament v. Commissioner Date Filed: September 14th, 1962 Citations: 1962 T.C. Memo. 216, 21 T.C.M. 1153, 1962 Tax Ct. Memo LEXIS 90 Docket Number: Docket No. 85964.
Murphy v. Commissioner Date Filed: September 14th, 1962 Citations: 1962 T.C. Memo. 219, 21 T.C.M. 1161, 1962 Tax Ct. Memo LEXIS 93 Docket Number: Docket No. 87033.
Speer v. Commissioner Date Filed: September 17th, 1962 Citations: 1962 T.C. Memo. 220, 21 T.C.M. 1164, 1962 Tax Ct. Memo LEXIS 89 Docket Number: Docket No. 86707.
Furst v. Commissioner Date Filed: September 18th, 1962 Citations: 1962 T.C. Memo. 221, 21 T.C.M. 1169, 1962 Tax Ct. Memo LEXIS 88 Docket Number: Docket Nos. 81230-81235.
Russell v. Commissioner Date Filed: September 19th, 1962 Citations: 1962 T.C. Memo. 223, 21 T.C.M. 1178, 1962 Tax Ct. Memo LEXIS 87 Docket Number: Docket Nos. 90331, 92556.
Miner v. Commissioner Date Filed: September 19th, 1962 Citations: 1962 T.C. Memo. 222, 21 T.C.M. 1173, 1962 Tax Ct. Memo LEXIS 86 Docket Number: Docket Nos. 82275, 82276, 82277.
Milgroom v. Commissioner Date Filed: September 20th, 1962 Citations: 1962 T.C. Memo. 88, 21 T.C.M. 478, 1962 Tax Ct. Memo LEXIS 84 Docket Number: Docket No. 87426.
Magnolia Lumber Corp. v. Commissioner Date Filed: September 20th, 1962 Citations: 1962 T.C. Memo. 224, 21 T.C.M. 1182, 1962 Tax Ct. Memo LEXIS 85 Docket Number: Docket No. 91269.
Cooper v. Commissioner Date Filed: September 24th, 1962 Citations: 1962 T.C. Memo. 226, 21 T.C.M. 1190, 1962 Tax Ct. Memo LEXIS 83 Docket Number: Docket No. 90096.
Petree v. Commissioner Date Filed: September 24th, 1962 Citations: 1962 T.C. Memo. 225, 21 T.C.M. 1184, 1962 Tax Ct. Memo LEXIS 82 Docket Number: Docket No. 89390.
Schwartz v. Commissioner Date Filed: September 26th, 1962 Citations: 1962 T.C. Memo. 227, 21 T.C.M. 1192, 1962 Tax Ct. Memo LEXIS 80 Docket Number: Docket No. 81217.
Hershenson v. Commissioner Date Filed: September 26th, 1962 Citations: 1962 T.C. Memo. 228, 21 T.C.M. 1204, 1962 Tax Ct. Memo LEXIS 81 Docket Number: Docket No. 81045.
Fox & Hounds, Inc. v. Commissioner Date Filed: September 27th, 1962 Citations: 1962 T.C. Memo. 229, 21 T.C.M. 1216, 1962 Tax Ct. Memo LEXIS 79 Docket Number: Docket No. 77775.
Breen v. Commissioner Date Filed: September 28th, 1962 Citations: 1962 T.C. Memo. 230, 21 T.C.M. 1228, 1962 Tax Ct. Memo LEXIS 78 Docket Number: Docket No. 85016.
Victorson v. Commissioner Date Filed: October 1st, 1962 Citations: 1962 T.C. Memo. 231, 21 T.C.M. 1238, 1962 Tax Ct. Memo LEXIS 77 Docket Number: Docket Nos. 83595, 83596.
Woddail v. Commissioner Date Filed: October 2nd, 1962 Citations: 1962 T.C. Memo. 232, 21 T.C.M. 1248, 1962 Tax Ct. Memo LEXIS 75 Docket Number: Docket No. 92232.
Steinhort v. Commissioner Date Filed: October 2nd, 1962 Citations: 1962 T.C. Memo. 233, 21 T.C.M. 1255, 1962 Tax Ct. Memo LEXIS 76 Docket Number: Docket Nos. 90154, 90495.
Hickey v. Commissioner Date Filed: October 3rd, 1962 Citations: 1962 T.C. Memo. 234, 21 T.C.M. 1258, 1962 Tax Ct. Memo LEXIS 74 Docket Number: Docket No. 87304.
Hollman v. Commissioner Date Filed: October 5th, 1962 Citations: 1962 T.C. Memo. 236, 21 T.C.M. 1266, 1962 Tax Ct. Memo LEXIS 72 Docket Number: Docket No. 89647.
Dodd v. Commissioner Date Filed: October 5th, 1962 Citations: 1962 T.C. Memo. 235, 21 T.C.M. 1261, 1962 Tax Ct. Memo LEXIS 71 Docket Number: Docket Nos. 44128, 44129.
Handcock-Ferguson v. Commissioner Date Filed: October 5th, 1962 Citations: 1962 T.C. Memo. 237, 21 T.C.M. 1267, 1962 Tax Ct. Memo LEXIS 73 Docket Number: Docket No. 82673.
Hill v. Commissioner Date Filed: October 9th, 1962 Citations: 1962 T.C. Memo. 239, 21 T.C.M. 1273, 1962 Tax Ct. Memo LEXIS 70 Docket Number: Docket No. 90565.
Hofstead v. Commissioner Date Filed: October 9th, 1962 Citations: 1962 T.C. Memo. 238, 21 T.C.M. 1269, 1962 Tax Ct. Memo LEXIS 69 Docket Number: Docket No. 88877.
Reyer v. Commissioner Date Filed: October 10th, 1962 Citations: 1962 T.C. Memo. 240, 21 T.C.M. 1276, 1962 Tax Ct. Memo LEXIS 68 Docket Number: Docket Nos. 82012-82014, 82068.
Lutes v. Commissioner Date Filed: October 11th, 1962 Citations: 1962 T.C. Memo. 241, 21 T.C.M. 1287, 1962 Tax Ct. Memo LEXIS 67 Docket Number: Docket No. 90203.
Sevier Terrace Realty Co. v. Commissioner Date Filed: October 12th, 1962 Citations: 1962 T.C. Memo. 242, 21 T.C.M. 1289, 1962 Tax Ct. Memo LEXIS 66 Docket Number: Docket No. 89822.
Wallis v. Commissioner Date Filed: October 18th, 1962 Citations: 1962 T.C. Memo. 243, 21 T.C.M. 1300, 1962 Tax Ct. Memo LEXIS 65 Docket Number: Docket No. 77029.
Engel v. Commissioner Date Filed: October 22nd, 1962 Citations: 1962 T.C. Memo. 244, 21 T.C.M. 1302, 1962 Tax Ct. Memo LEXIS 63 Docket Number: Docket No. 91308.
Condit v. Commissioner Date Filed: October 22nd, 1962 Citations: 1962 T.C. Memo. 245, 21 T.C.M. 1306, 1962 Tax Ct. Memo LEXIS 64 Docket Number: Docket Nos. 90446 and 94651.
Estate of Stromberg v. Commissioner Date Filed: October 23rd, 1962 Citations: 1962 T.C. Memo. 246, 21 T.C.M. 1310, 1962 Tax Ct. Memo LEXIS 60 Docket Number: Docket No. 63870.
Norden-Ketay Corp. v. Commissioner Date Filed: October 23rd, 1962 Citations: 1962 T.C. Memo. 248, 21 T.C.M. 1316, 1962 Tax Ct. Memo LEXIS 62 Docket Number: Docket No. 82272.
Current Trucking Co. v. Commissioner Date Filed: October 23rd, 1962 Citations: 1962 T.C. Memo. 247, 21 T.C.M. 1315, 1962 Tax Ct. Memo LEXIS 61 Docket Number: Docket No. 85441.
Jacob Sohnen & Sons Feather Co. v. Commissioner Date Filed: October 24th, 1962 Citations: 1962 T.C. Memo. 250, 21 T.C.M. 1328, 1962 Tax Ct. Memo LEXIS 59 Docket Number: Docket Nos. 82025-82027.
Estate of Brown v. Commissioner Date Filed: October 24th, 1962 Citations: 1962 T.C. Memo. 249, 21 T.C.M. 1321, 1962 Tax Ct. Memo LEXIS 58 Docket Number: Docket No. 89579.
Vogel v. Commissioner Date Filed: October 26th, 1962 Citations: 1962 T.C. Memo. 251, 21 T.C.M. 1331, 1962 Tax Ct. Memo LEXIS 57 Docket Number: Docket No. 79740.
Estate of Lichstein v. Commissioner Date Filed: October 29th, 1962 Citations: 1962 T.C. Memo. 252, 21 T.C.M. 1335, 1962 Tax Ct. Memo LEXIS 56 Docket Number: Docket No. 90998.
Filler v. Commissioner Date Filed: October 30th, 1962 Citations: 1962 T.C. Memo. 254, 21 T.C.M. 1348, 1962 Tax Ct. Memo LEXIS 54 Docket Number: Docket No. 92966.
Strasburger v. Commissioner Date Filed: October 30th, 1962 Citations: 1962 T.C. Memo. 255, 21 T.C.M. 1351, 1962 Tax Ct. Memo LEXIS 55 Docket Number: Docket No. 86816.
Lessmann v. Commissioner Date Filed: October 30th, 1962 Citations: 1962 T.C. Memo. 253, 21 T.C.M. 1339, 1962 Tax Ct. Memo LEXIS 53 Docket Number: Docket Nos. 79803, 79807.
Estate of Slater v. Commissioner Date Filed: October 31st, 1962 Citations: 1962 T.C. Memo. 256, 21 T.C.M. 1355, 1962 Tax Ct. Memo LEXIS 50 Docket Number: Docket Nos. 35077, 35078, 35079.
Variety Constr. Co. v. Commissioner Date Filed: October 31st, 1962 Citations: 1962 T.C. Memo. 257, 21 T.C.M. 1391, 1962 Tax Ct. Memo LEXIS 51 Docket Number: Docket Nos. 80329, 80331.
Kates v. Commissioner Date Filed: October 31st, 1962 Citations: 1962 T.C. Memo. 258, 21 T.C.M. 1396, 1962 Tax Ct. Memo LEXIS 52 Docket Number: Docket No. 88220.
Prichard Funeral Home v. Comm'r Date Filed: November 5th, 1962 Citations: 1962 T.C. Memo. 259, 21 T.C.M. 1399, 1962 Tax Ct. Memo LEXIS 49 Docket Number: Docket No. 92135.
Pockrandt v. Commissioner Date Filed: November 6th, 1962 Citations: 1962 T.C. Memo. 260, 21 T.C.M. 1403, 1962 Tax Ct. Memo LEXIS 47 Docket Number: Docket No. 87643.
Green v. Commissioner Date Filed: November 6th, 1962 Citations: 1962 T.C. Memo. 261, 21 T.C.M. 1406, 1962 Tax Ct. Memo LEXIS 48 Docket Number: Docket Nos. 83475, 85541, 85542, 86028, 88719, 88720.
Cherrydale Cement Block Co. v. Commissioner Date Filed: November 7th, 1962 Citations: 1962 T.C. Memo. 262, 21 T.C.M. 1408, 1962 Tax Ct. Memo LEXIS 46 Docket Number: Docket No. 83285.
Levy v. Commissioner Date Filed: November 8th, 1962 Citations: 1962 T.C. Memo. 263, 21 T.C.M. 1411, 1962 Tax Ct. Memo LEXIS 45 Docket Number: Docket No. 90727.
Williams v. Commissioner Date Filed: November 15th, 1962 Citations: 1962 T.C. Memo. 265, 21 T.C.M. 1413, 1962 Tax Ct. Memo LEXIS 43 Docket Number: Docket Nos. 90538, 90539.
Coeur D'Alene Athletic Round Table, Inc. v. Commissioner Date Filed: November 16th, 1962 Citations: 1962 T.C. Memo. 268, 21 T.C.M. 1430, 1962 Tax Ct. Memo LEXIS 42 Docket Number: Docket No. 83679.
Poletti v. Commissioner Date Filed: November 16th, 1962 Citations: 1962 T.C. Memo. 266, 21 T.C.M. 1415, 1962 Tax Ct. Memo LEXIS 40 Docket Number: Docket Nos. 74752, 74753, 83552.
Iowa Southern Utilities Co. v. Commissioner Date Filed: November 16th, 1962 Citations: 1962 T.C. Memo. 267, 21 T.C.M. 1427, 1962 Tax Ct. Memo LEXIS 41 Docket Number: Docket No. 84035.
Smith v. Commissioner Date Filed: November 19th, 1962 Citations: 1962 T.C. Memo. 270, 21 T.C.M. 1436, 1962 Tax Ct. Memo LEXIS 38 Docket Number: Docket No. 86872.
Werner v. Commissioner Date Filed: November 19th, 1962 Citations: 1962 T.C. Memo. 269, 21 T.C.M. 1434, 1962 Tax Ct. Memo LEXIS 37 Docket Number: Docket No. 93609.
Coburn v. Commissioner Date Filed: November 20th, 1962 Citations: 1962 T.C. Memo. 274, 21 T.C.M. 1447, 1962 Tax Ct. Memo LEXIS 36 Docket Number: Docket No. 90339.
Phares v. Commissioner Date Filed: November 20th, 1962 Citations: 1962 T.C. Memo. 273, 21 T.C.M. 1446, 1962 Tax Ct. Memo LEXIS 35 Docket Number: Docket No. 88565.
McEvoy v. Commissioner Date Filed: November 20th, 1962 Citations: 1962 T.C. Memo. 272, 21 T.C.M. 1441, 1962 Tax Ct. Memo LEXIS 34 Docket Number: Docket No. 84872.
Kunz v. Commissioner Date Filed: November 21st, 1962 Citations: 1962 T.C. Memo. 276, 21 T.C.M. 1454, 1962 Tax Ct. Memo LEXIS 33 Docket Number: Docket No. 86969.
Broughton v. Comm'r Date Filed: November 21st, 1962 Citations: 1962 T.C. Memo. 275, 21 T.C.M. 1448, 1962 Tax Ct. Memo LEXIS 32 Docket Number: Docket No. 82690.
Hershey v. Commissioner Date Filed: November 23rd, 1962 Citations: 1962 T.C. Memo. 277, 21 T.C.M. 1458, 1962 Tax Ct. Memo LEXIS 31 Docket Number: Docket No. 80635.
Lockwood v. Commissioner Date Filed: November 26th, 1962 Citations: 1962 T.C. Memo. 278, 21 T.C.M. 1470, 1962 Tax Ct. Memo LEXIS 29 Docket Number: Docket No. 86237.
Pope v. Commissioner Date Filed: November 26th, 1962 Citations: 1962 T.C. Memo. 279, 21 T.C.M. 1477, 1962 Tax Ct. Memo LEXIS 30 Docket Number: Docket No. 90234.
Aptitude Associates, Inc. v. Commissioner Date Filed: November 28th, 1962 Citations: 1962 T.C. Memo. 281, 21 T.C.M. 1485, 1962 Tax Ct. Memo LEXIS 27 Docket Number: Docket No. 92447.
United Industrial Corp. v. Commissioner Date Filed: November 28th, 1962 Citations: 1962 T.C. Memo. 280, 21 T.C.M. 1482, 1962 Tax Ct. Memo LEXIS 26 Docket Number: Docket Nos. 86422, 86423.
Morgan v. Commissioner Date Filed: November 28th, 1962 Citations: 1962 T.C. Memo. 282, 21 T.C.M. 1489, 1962 Tax Ct. Memo LEXIS 28 Docket Number: Docket No. 92448.
North American Philips Co. v. Commissioner Date Filed: November 29th, 1962 Citations: 1962 T.C. Memo. 284, 21 T.C.M. 1497, 1962 Tax Ct. Memo LEXIS 25 Docket Number: Docket No. 77299.
Zwetchkenbaum v. Commissioner Date Filed: November 29th, 1962 Citations: 1962 T.C. Memo. 283, 21 T.C.M. 1493, 1962 Tax Ct. Memo LEXIS 24 Docket Number: Docket Nos. 87571, 87579, 87580, 90553, 90556, 90559.
Estate of Pierpont v. Commissioner Date Filed: November 30th, 1962 Citations: 1962 T.C. Memo. 286, 21 T.C.M. 1515, 1962 Tax Ct. Memo LEXIS 23 Docket Number: Docket No. 86052.
Estate of Lennen v. Commissioner Date Filed: November 30th, 1962 Citations: 1962 T.C. Memo. 285, 21 T.C.M. 1507, 1962 Tax Ct. Memo LEXIS 22 Docket Number: Docket No. 87300.
Cole v. Commissioner Date Filed: December 3rd, 1962 Citations: 1962 T.C. Memo. 287, 21 T.C.M. 1522, 1962 Tax Ct. Memo LEXIS 20 Docket Number: Docket Nos. 86783, 86785, 86786.
Northern Bank v. Commissioner Date Filed: December 3rd, 1962 Citations: 1962 T.C. Memo. 288, 21 T.C.M. 1526, 1962 Tax Ct. Memo LEXIS 21 Docket Number: Docket No. 72770.
Mahaska Bottling Co. v. Commissioner Date Filed: December 7th, 1962 Citations: 1962 T.C. Memo. 289, 21 T.C.M. 1530, 1962 Tax Ct. Memo LEXIS 19 Docket Number: Docket No. 86668.
Fribourg Navigation Co. v. Commissioner Date Filed: December 10th, 1962 Citations: 1962 T.C. Memo. 290, 21 T.C.M. 1533, 1962 Tax Ct. Memo LEXIS 18 Docket Number: Docket No. 88182.
Thrower v. Commissioner Date Filed: December 11th, 1962 Citations: 1962 T.C. Memo. 291, 21 T.C.M. 1540, 1962 Tax Ct. Memo LEXIS 17 Docket Number: Docket Nos. 76715, 89111, 89112.
Benton v. Commissioner Date Filed: December 12th, 1962 Citations: 1962 T.C. Memo. 292, 21 T.C.M. 1554, 17 Oil & Gas Rep. 473, 21 Oil & Gas Rep. 109, 1962 Tax Ct. Memo LEXIS 16 Docket Number: Docket No. 82222.
Helfer v. Commissioner Date Filed: December 13th, 1962 Citations: 1962 T.C. Memo. 293, 21 T.C.M. 1562, 1962 Tax Ct. Memo LEXIS 15 Docket Number: Docket No. 89987.
Smith v. Commissioner Date Filed: December 17th, 1962 Citations: 1962 T.C. Memo. 294, 21 T.C.M. 1563, 1962 Tax Ct. Memo LEXIS 14 Docket Number: Docket Nos. 81089, 82666.
Washecka v. Commissioner Date Filed: December 18th, 1962 Citations: 1962 T.C. Memo. 295, 21 T.C.M. 1570, 1962 Tax Ct. Memo LEXIS 12 Docket Number: Docket Nos. 90316, 90337.
De Grazia v. Commissioner Date Filed: December 18th, 1962 Citations: 1962 T.C. Memo. 296, 21 T.C.M. 1572, 1962 Tax Ct. Memo LEXIS 13 Docket Number: Docket No. 89972.
Louisquisset Golf Club, Inc. v. Commissioner Date Filed: December 19th, 1962 Citations: 1962 T.C. Memo. 297, 21 T.C.M. 1577, 1962 Tax Ct. Memo LEXIS 10 Docket Number: Docket No. 84752.
Ferguson v. Commissioner Date Filed: December 19th, 1962 Citations: 1962 T.C. Memo. 298, 21 T.C.M. 1587, 1962 Tax Ct. Memo LEXIS 11 Docket Number: Docket Nos. 91158, 91159, 91160, 91161.
Johnson v. Commissioner Date Filed: December 21st, 1962 Citations: 1962 T.C. Memo. 299, 21 T.C.M. 1590, 1962 Tax Ct. Memo LEXIS 9 Docket Number: Docket No. 85506.
Youngs Rubber Corp. v. Commissioner Date Filed: December 26th, 1962 Citations: 1962 T.C. Memo. 300, 21 T.C.M. 1593, 1962 Tax Ct. Memo LEXIS 7 Docket Number: Docket No. 86387.
Pre-Mixed Concrete, Inc. v. Commissioner Date Filed: December 26th, 1962 Citations: 1962 T.C. Memo. 301, 21 T.C.M. 1601, 1962 Tax Ct. Memo LEXIS 8 Docket Number: Docket Nos. 83536-83539.
Williams v. Commissioner Date Filed: December 27th, 1962 Citations: 1962 T.C. Memo. 302, 21 T.C.M. 1609, 1962 Tax Ct. Memo LEXIS 6 Docket Number: Docket Nos. 83719, 83720, 89456.
Eckles v. Commissioner Date Filed: December 28th, 1962 Citations: 1962 T.C. Memo. 303, 21 T.C.M. 1614, 1962 Tax Ct. Memo LEXIS 5 Docket Number: Docket Nos. 68835, 76951, 91025.
Dooley v. Commissioner Date Filed: December 31st, 1962 Citations: 1962 T.C. Memo. 305, 21 T.C.M. 1633, 1962 Tax Ct. Memo LEXIS 2 Docket Number: Docket No. 85757.
APCO Valve Co. v. Commissioner Date Filed: December 31st, 1962 Citations: 1962 T.C. Memo. 304, 21 T.C.M. 1622, 1962 Tax Ct. Memo LEXIS 1 Docket Number: Docket No. 86948.
Seven Canal Place Corp. v. Commissioner Date Filed: December 31st, 1962 Citations: 1962 T.C. Memo. 307, 21 T.C.M. 1661, 1962 Tax Ct. Memo LEXIS 4 Docket Number: Docket No. 87784.
Lewis v. Commissioner Date Filed: December 31st, 1962 Citations: 1962 T.C. Memo. 306, 21 T.C.M. 1647, 1962 Tax Ct. Memo LEXIS 3 Docket Number: Docket Nos. 83732, 83733, 85162, 85749, 85750, 91963, 94018, 94019.