Cosmopolitan Credit Corp. v. Commissioner Date Filed: May 3rd, 1972 Citations: 1972 T.C. Memo. 103, 31 T.C.M. 404, 1972 Tax Ct. Memo LEXIS 154 Docket Number: Docket No. 3628-69.
Float v. Commissioner Date Filed: May 4th, 1972 Citations: 1972 T.C. Memo. 104, 31 T.C.M. 415, 1972 Tax Ct. Memo LEXIS 153 Docket Number: Docket No. 167-69.
Harper v. Commissioner Date Filed: May 8th, 1972 Citations: 1972 T.C. Memo. 106, 31 T.C.M. 424, 1972 Tax Ct. Memo LEXIS 151 Docket Number: Docket No. 4958-70.
Capital Refrigeration, Inc. v. Commissioner Date Filed: May 8th, 1972 Citations: 1972 T.C. Memo. 107, 31 T.C.M. 428, 1972 Tax Ct. Memo LEXIS 152 Docket Number: Docket No. 5168-69.
Driscoll v. Commissioner Date Filed: May 8th, 1972 Citations: 1972 T.C. Memo. 105, 31 T.C.M. 418, 1972 Tax Ct. Memo LEXIS 150 Docket Number: Docket No. 3882-70.
Estate of Stowe v. Commissioner Date Filed: May 9th, 1972 Citations: 1972 T.C. Memo. 108, 31 T.C.M. 432, 1972 Tax Ct. Memo LEXIS 149 Docket Number: Docket No. 4910-68.
Scott v. Commissioner Date Filed: May 10th, 1972 Citations: 1972 T.C. Memo. 109, 31 T.C.M. 439, 1972 Tax Ct. Memo LEXIS 148 Docket Number: Docket No. 1793-70.
Quinn v. Commissioner Date Filed: May 11th, 1972 Citations: 1972 T.C. Memo. 112, 31 T.C.M. 453, 1972 Tax Ct. Memo LEXIS 147 Docket Number: Docket No. 4269-70.
Worthington v. Commissioner Date Filed: May 11th, 1972 Citations: 1972 T.C. Memo. 111, 31 T.C.M. 447, 1972 Tax Ct. Memo LEXIS 146 Docket Number: Docket No. 3378-71.
Helms v. Commissioner Date Filed: May 11th, 1972 Citations: 1972 T.C. Memo. 110, 31 T.C.M. 442, 1972 Tax Ct. Memo LEXIS 145 Docket Number: Docket Nos. 4548-70 and 7475-70.
Haman v. Commissioner Date Filed: May 22nd, 1972 Citations: 1972 T.C. Memo. 118, 31 T.C.M. 466, 1972 Tax Ct. Memo LEXIS 142 Docket Number: Docket No. 3169-70.
Rabb v. Commissioner Date Filed: May 22nd, 1972 Citations: 1972 T.C. Memo. 119, 31 T.C.M. 476, 1972 Tax Ct. Memo LEXIS 143 Docket Number: Docket No. 2573-70.
Summers v. Commissioner Date Filed: May 22nd, 1972 Citations: 1972 T.C. Memo. 117, 31 T.C.M. 463, 1972 Tax Ct. Memo LEXIS 141 Docket Number: Docket No. 282-71.
Brown v. Commissioner Date Filed: May 22nd, 1972 Citations: 1972 T.C. Memo. 114, 31 T.C.M. 457, 1972 Tax Ct. Memo LEXIS 138 Docket Number: Docket No. 7383-70.
Sharney v. Commissioner Date Filed: May 22nd, 1972 Citations: 1972 T.C. Memo. 115, 31 T.C.M. 460, 1972 Tax Ct. Memo LEXIS 139 Docket Number: Docket Nos. 4262-71, 5712-71.
Romak v. Commissioner Date Filed: May 22nd, 1972 Citations: 1972 T.C. Memo. 116, 31 T.C.M. 462, 1972 Tax Ct. Memo LEXIS 140 Docket Number: Docket No. 7750-70.
Kamerman v. Commissioner Date Filed: May 23rd, 1972 Citations: 1972 T.C. Memo. 120, 31 T.C.M. 480, 1972 Tax Ct. Memo LEXIS 137 Docket Number: Docket Nos. 3370-65, 6271-66, 3256-67, 3283-67, 3301-67, 3104-68, 3577-69.
Opper v. Commissioner Date Filed: May 25th, 1972 Citations: 1972 T.C. Memo. 121, 31 T.C.M. 485, 1972 Tax Ct. Memo LEXIS 135 Docket Number: Docket No. 7479-70 SC.
Ross v. Commissioner Date Filed: May 25th, 1972 Citations: 1972 T.C. Memo. 122, 31 T.C.M. 488, 1972 Tax Ct. Memo LEXIS 136 Docket Number: Docket No. 3865-69.
Mora v. Commissioner Date Filed: May 30th, 1972 Citations: 1972 T.C. Memo. 123, 31 T.C.M. 495, 1972 Tax Ct. Memo LEXIS 134 Docket Number: Docket No. 2592-70.
Carey Advertising, Inc. v. Commissioner Date Filed: June 1st, 1972 Citations: 1972 T.C. Memo. 124, 31 T.C.M. 497, 1972 Tax Ct. Memo LEXIS 133 Docket Number: Docket Nos. 2320-69 and 2321-69.
Estate of Anderson v. Commissioner Date Filed: June 5th, 1972 Citations: 1972 T.C. Memo. 125, 31 T.C.M. 502, 1972 Tax Ct. Memo LEXIS 131 Docket Number: Docket No. 5330-70 SC.
Richards v. Commissioner Date Filed: June 5th, 1972 Citations: 1972 T.C. Memo. 126, 31 T.C.M. 504, 1972 Tax Ct. Memo LEXIS 132 Docket Number: Docket Nos. 1500-69, 1501-69, 1502-69, 1503-69, 1513-69.
Hayutin v. Commissioner Date Filed: June 12th, 1972 Citations: 1972 T.C. Memo. 127, 31 T.C.M. 509, 1972 Tax Ct. Memo LEXIS 128 Docket Number: Docket Nos. 4623-64, 4628-64, 5415-65, 5428-65, 5432-65, 5433-65, 5434-65, 5524-65, 4720-67, 4759-67, 4760-67, 4761-67, 4763-67, 4765-67, 4770-67, 4771-67, 4784-67.
Maroon v. Commissioner Date Filed: June 12th, 1972 Citations: 1972 T.C. Memo. 128, 31 T.C.M. 570, 1972 Tax Ct. Memo LEXIS 129 Docket Number: Docket No. 3439-70.
Rudolph Inv. Corp. v. Commissioner Date Filed: June 12th, 1972 Citations: 1972 T.C. Memo. 129, 31 T.C.M. 573, 1972 Tax Ct. Memo LEXIS 130 Docket Number: Docket Nos: 4798-70, 4799-70, 4800-70.
Block v. Commissioner Date Filed: June 19th, 1972 Citations: 1972 T.C. Memo. 130, 31 T.C.M. 579, 1972 Tax Ct. Memo LEXIS 127 Docket Number: Docket Nos. 5281-69, 5307-69. Michigan.
Kobernat v. Commissioner Date Filed: June 20th, 1972 Citations: 1972 T.C. Memo. 132, 31 T.C.M. 593, 1972 Tax Ct. Memo LEXIS 126 Docket Number: Docket Nos. 4295-70, 4296-70.
Green v. Commissioner Date Filed: June 20th, 1972 Citations: 1972 T.C. Memo. 131, 31 T.C.M. 592, 1972 Tax Ct. Memo LEXIS 125 Docket Number: Docket No. 2495-70.
Rockwell v. Commissioner Date Filed: June 22nd, 1972 Citations: 1972 T.C. Memo. 133, 31 T.C.M. 596, 1972 Tax Ct. Memo LEXIS 123 Docket Number: Docket Nos. 3768-68, 3340-70.
Plimpton Tool Co. v. Commissioner Date Filed: June 22nd, 1972 Citations: 1972 T.C. Memo. 134, 31 T.C.M. 612, 1972 Tax Ct. Memo LEXIS 124 Docket Number: Docket No. 2257-70.
Turzynski v. Comm'r Date Filed: June 26th, 1972 Citations: 1972 T.C. Memo. 136, 31 T.C.M. 617, 1972 Tax Ct. Memo LEXIS 121 Docket Number: Docket Nos. 1607-66 and 618-69.
Black v. Commissioner Date Filed: June 26th, 1972 Citations: 1972 T.C. Memo. 135, 31 T.C.M. 616, 1972 Tax Ct. Memo LEXIS 120 Docket Number: Docket No. 3190-71.
Warfsman v. Commissioner Date Filed: June 26th, 1972 Citations: 1972 T.C. Memo. 137, 31 T.C.M. 644, 1972 Tax Ct. Memo LEXIS 122 Docket Number: Docket No. 1321-71.
Forster Mfg. Co. v. Commissioner Date Filed: June 27th, 1972 Citations: 1972 T.C. Memo. 138, 31 T.C.M. 647, 1972 Tax Ct. Memo LEXIS 119 Docket Number: Docket No. 5021-69.
Whitfield v. Commissioner Date Filed: June 28th, 1972 Citations: 1972 T.C. Memo. 139, 31 T.C.M. 654, 1972 Tax Ct. Memo LEXIS 118 Docket Number: Docket No. 4898-69.
Manzo v. Commissioner Date Filed: June 29th, 1972 Citations: 1972 T.C. Memo. 142, 31 T.C.M. 714, 1972 Tax Ct. Memo LEXIS 116 Docket Number: Docket No. 4383-68.
Wang v. Commissioner Date Filed: June 29th, 1972 Citations: 1972 T.C. Memo. 143, 31 T.C.M. 719, 1972 Tax Ct. Memo LEXIS 117 Docket Number: Docket No. 4328-69.
Estate of Nilson v. Commissioner Date Filed: June 29th, 1972 Citations: 1972 T.C. Memo. 141, 31 T.C.M. 708, 1972 Tax Ct. Memo LEXIS 115 Docket Number: Docket No. 5232-68.
Stein v. Comm'r Date Filed: June 29th, 1972 Citations: 1972 T.C. Memo. 140, 31 T.C.M. 663, 1972 Tax Ct. Memo LEXIS 114 Docket Number: Docket Nos. 2734-66, 4312-66, 2104-67, 4602-67, 2864-70.
Andrews Distributing Co. v. Commissioner Date Filed: July 3rd, 1972 Citations: 1972 T.C. Memo. 146, 31 T.C.M. 732, 1972 Tax Ct. Memo LEXIS 113 Docket Number: Docket No. 4831-70.
Jones v. Commissioner Date Filed: July 3rd, 1972 Citations: 1972 T.C. Memo. 145, 31 T.C.M. 724, 1972 Tax Ct. Memo LEXIS 112 Docket Number: Docket Nos. 2349-69, 2350-69, 2351-69, 2352-69.
Spaulder v. Commissioner Date Filed: July 3rd, 1972 Citations: 1972 T.C. Memo. 144, 31 T.C.M. 723, 1972 Tax Ct. Memo LEXIS 111 Docket Number: Docket No. 4465-70.
Smith v. Commissioner Date Filed: July 5th, 1972 Citations: 1972 T.C. Memo. 147, 31 T.C.M. 736, 1972 Tax Ct. Memo LEXIS 110 Docket Number: Docket No. 1325-71.
Smith v. Commissioner Date Filed: July 6th, 1972 Citations: 1972 T.C. Memo. 148, 31 T.C.M. 739, 1972 Tax Ct. Memo LEXIS 109 Docket Number: Docket No. 5000-70.
Friend's Wine Cellars, Inc. v. Commissioner Date Filed: July 10th, 1972 Citations: 1972 T.C. Memo. 149, 31 T.C.M. 740, 1972 Tax Ct. Memo LEXIS 108 Docket Number: Docket No. 5459-70.
Borinstein v. Commissioner Date Filed: July 11th, 1972 Citations: 1972 T.C. Memo. 150, 31 T.C.M. 743, 1972 Tax Ct. Memo LEXIS 107 Docket Number: Docket Nos. 4830-67, 4891-67.
Leslie v. Commissioner Date Filed: July 13th, 1972 Citations: 1972 T.C. Memo. 151, 31 T.C.M. 753, 1972 Tax Ct. Memo LEXIS 106 Docket Number: Docket No. 890-70.
Allenberg International Cotton Co. v. Commissioner Date Filed: July 17th, 1972 Citations: 1972 T.C. Memo. 152, 31 T.C.M. 757, 1972 Tax Ct. Memo LEXIS 105 Docket Number: Docket No. 4320-70.
Nuckols v. Commissioner Date Filed: July 18th, 1972 Citations: 1972 T.C. Memo. 153, 31 T.C.M. 761, 1972 Tax Ct. Memo LEXIS 104 Docket Number: Docket No. 569-70.
Markey v. Commissioner Date Filed: July 20th, 1972 Citations: 1972 T.C. Memo. 154, 31 T.C.M. 766, 1972 Tax Ct. Memo LEXIS 103 Docket Number: Docket No. 7030-70.
Robinson v. Commissioner Date Filed: July 24th, 1972 Citations: 1972 T.C. Memo. 156, 31 T.C.M. 774, 1972 Tax Ct. Memo LEXIS 102 Docket Number: Docket Nos. 1785-69, 3734-69.
Fleming v. Commissioner Date Filed: July 24th, 1972 Citations: 1972 T.C. Memo. 155, 31 T.C.M. 772, 1972 Tax Ct. Memo LEXIS 101 Docket Number: Docket No. 3180-71.
Ingram-Richardson v. Commissioner Date Filed: July 27th, 1972 Citations: 1972 T.C. Memo. 157, 31 T.C.M. 779, 1972 Tax Ct. Memo LEXIS 99 Docket Number: Docket No. 2079-69.
Estate of Chalmers v. Commissioner Date Filed: July 27th, 1972 Citations: 1972 T.C. Memo. 158, 31 T.C.M. 792, 1972 Tax Ct. Memo LEXIS 100 Docket Number: Docket No. 4569-70.
Sharp v. Commissioner Date Filed: July 31st, 1972 Citations: 1972 T.C. Memo. 159, 31 T.C.M. 795, 1972 Tax Ct. Memo LEXIS 95 Docket Number: Docket No. 3126-71.
Bridgett v. Commissioner Date Filed: July 31st, 1972 Citations: 1972 T.C. Memo. 160, 31 T.C.M. 798, 1972 Tax Ct. Memo LEXIS 96 Docket Number: Docket No. 3334-71.
Drew v. Commissioner Date Filed: July 31st, 1972 Citations: 1972 T.C. Memo. 161, 31 T.C.M. 799, 1972 Tax Ct. Memo LEXIS 97 Docket Number: Docket No. 7564-70.
Mann v. Commissioner Date Filed: July 31st, 1972 Citations: 1972 T.C. Memo. 162, 31 T.C.M. 808, 1972 Tax Ct. Memo LEXIS 98 Docket Number: Docket No. 831-70.
Deming v. Commissioner Date Filed: August 1st, 1972 Citations: 1972 T.C. Memo. 163, 31 T.C.M. 812, 1972 Tax Ct. Memo LEXIS 94 Docket Number: Docket No. 2806-69 SC.
Farris v. Commissioner Date Filed: August 3rd, 1972 Citations: 1972 T.C. Memo. 165, 31 T.C.M. 821, 1972 Tax Ct. Memo LEXIS 93 Docket Number: Docket Nos. 6711-70, 6712-70.
Dooly v. Commissioner Date Filed: August 3rd, 1972 Citations: 1972 T.C. Memo. 164, 31 T.C.M. 814, 1972 Tax Ct. Memo LEXIS 92 Docket Number: Docket No. 1113-69.
Lewia v. Commissioner Date Filed: August 7th, 1972 Citations: 1972 T.C. Memo. 168, 31 T.C.M. 831, 1972 Tax Ct. Memo LEXIS 91 Docket Number: Docket No. 5543-70 "SC".
Carr v. Commissioner Date Filed: August 7th, 1972 Citations: 1972 T.C. Memo. 166, 31 T.C.M. 826, 1972 Tax Ct. Memo LEXIS 89 Docket Number: Docket No. 1490-71.
Bishop v. Commissioner Date Filed: August 7th, 1972 Citations: 1972 T.C. Memo. 167, 31 T.C.M. 829, 1972 Tax Ct. Memo LEXIS 90 Docket Number: Docket No. 5031-70.
Collins v. Commissioner Date Filed: August 9th, 1972 Citations: 1972 T.C. Memo. 170, 31 T.C.M. 835, 1972 Tax Ct. Memo LEXIS 88 Docket Number: Docket No. 4784-70.
Lundquist v. Commissioner Date Filed: August 9th, 1972 Citations: 1972 T.C. Memo. 169, 31 T.C.M. 834, 1972 Tax Ct. Memo LEXIS 87 Docket Number: Docket No. 3994-71.
Builders' Exchange of Texas, Inc. v. Commissioner Date Filed: August 14th, 1972 Citations: 1972 T.C. Memo. 172, 31 T.C.M. 844, 1972 Tax Ct. Memo LEXIS 86 Docket Number: Docket No. 6120-70.
O'Connell v. Commissioner Date Filed: August 14th, 1972 Citations: 1972 T.C. Memo. 171, 31 T.C.M. 837, 1972 Tax Ct. Memo LEXIS 85 Docket Number: Docket No. 818-71.
Herzog Miniature Lamp Works, Inc. v. Commissioner Date Filed: August 15th, 1972 Citations: 1972 T.C. Memo. 173, 31 T.C.M. 847, 1972 Tax Ct. Memo LEXIS 84 Docket Number: Docket No. 3089-70.
Chanik v. Commissioner Date Filed: August 16th, 1972 Citations: 1972 T.C. Memo. 174, 31 T.C.M. 851, 43 Oil & Gas Rep. 447, 1972 Tax Ct. Memo LEXIS 80 Docket Number: Docket Nos. 3066-68, 4163-69.
Shoemaker v. Commissioner Date Filed: August 16th, 1972 Citations: 1972 T.C. Memo. 176, 31 T.C.M. 869, 1972 Tax Ct. Memo LEXIS 82 Docket Number: Docket No. 7227-70.
Cozart Packing Co. v. Commissioner Date Filed: August 16th, 1972 Citations: 1972 T.C. Memo. 175, 31 T.C.M. 867, 1972 Tax Ct. Memo LEXIS 81 Docket Number: Docket No. 3936-70. T.C. Memo. 1972-175.
Cole v. Commissioner Date Filed: August 16th, 1972 Citations: 1972 T.C. Memo. 177, 31 T.C.M. 870, 1972 Tax Ct. Memo LEXIS 83 Docket Number: Docket Nos. 4868-70 and 4869-70.
Borrelli v. Commissioner Date Filed: August 17th, 1972 Citations: 1972 T.C. Memo. 178, 31 T.C.M. 876, 1972 Tax Ct. Memo LEXIS 79 Docket Number: Docket No. 7269-70.
Harrington v. Commissioner Date Filed: August 21st, 1972 Citations: 1972 T.C. Memo. 181, 31 T.C.M. 888, 1972 Tax Ct. Memo LEXIS 77 Docket Number: Docket No. 6107-69.
McGaughey v. Commissioner Date Filed: August 21st, 1972 Citations: 1972 T.C. Memo. 179, 31 T.C.M. 882, 1972 Tax Ct. Memo LEXIS 75 Docket Number: Docket No. 1310-70.
Davis v. Commissioner Date Filed: August 21st, 1972 Citations: 1972 T.C. Memo. 182, 31 T.C.M. 895, 1972 Tax Ct. Memo LEXIS 78 Docket Number: Docket No. 950-71.
Johnson v. Commissioner Date Filed: August 21st, 1972 Citations: 1972 T.C. Memo. 180, 31 T.C.M. 884, 1972 Tax Ct. Memo LEXIS 76 Docket Number: Docket No. 410-71.
Hilliker v. Commissioner Date Filed: August 22nd, 1972 Citations: 1972 T.C. Memo. 183, 31 T.C.M. 896, 1972 Tax Ct. Memo LEXIS 74 Docket Number: Docket No. 5823-68.
Clement v. Commissioner Date Filed: August 23rd, 1972 Citations: 1972 T.C. Memo. 184, 31 T.C.M. 903, 1972 Tax Ct. Memo LEXIS 73 Docket Number: Docket No. 769-71.
Estate of Aquilino v. Commissioner Date Filed: August 24th, 1972 Citations: 1972 T.C. Memo. 185, 31 T.C.M. 906, 1972 Tax Ct. Memo LEXIS 72 Docket Number: Docket No. 4448-70.
Stiller v. Commissioner Date Filed: August 28th, 1972 Citations: 1972 T.C. Memo. 186, 31 T.C.M. 908, 1972 Tax Ct. Memo LEXIS 70 Docket Number: Docket No. 2013-71.
Moffit v. Commissioner Date Filed: August 28th, 1972 Citations: 1972 T.C. Memo. 187, 31 T.C.M. 910, 1972 Tax Ct. Memo LEXIS 71 Docket Number: Docket No. 2699-71
Foster v. Commissioner Date Filed: August 29th, 1972 Citations: 1972 T.C. Memo. 188, 31 T.C.M. 913, 1972 Tax Ct. Memo LEXIS 67 Docket Number: Docket Nos. 4009-70 and 4010-70.
Gap Anthracite Co. v. Commissioner Date Filed: August 29th, 1972 Citations: 1972 T.C. Memo. 189, 31 T.C.M. 924, 1972 Tax Ct. Memo LEXIS 68 Docket Number: Docket Nos. 726-68, 727-68, 5032-68, 4407-69.
Estate of Meade v. Commissioner Date Filed: August 29th, 1972 Citations: 1972 T.C. Memo. 190, 31 T.C.M. 935, 1972 Tax Ct. Memo LEXIS 69 Docket Number: Docket Nos. 2343-70, 2657-70.
Von Tersch v. Commissioner Date Filed: August 31st, 1972 Citations: 1972 T.C. Memo. 191, 31 T.C.M. 938, 1972 Tax Ct. Memo LEXIS 66 Docket Number: Docket No. 6485-70 SC.
Johnson v. Commissioner Date Filed: September 5th, 1972 Citations: 1972 T.C. Memo. 192, 31 T.C.M. 941, 1972 Tax Ct. Memo LEXIS 64 Docket Number: Docket No. 1267-71.
Chandler v. Comm'r Date Filed: September 5th, 1972 Citations: 1972 T.C. Memo. 193, 31 T.C.M. 945, 1972 Tax Ct. Memo LEXIS 65 Docket Number: Docket No. 3016-71.
Gibbons v. Commissioner Date Filed: September 6th, 1972 Citations: 1972 T.C. Memo. 194, 31 T.C.M. 949, 1972 Tax Ct. Memo LEXIS 63 Docket Number: Docket No. 2239-70.
Broadhead Trust v. Commissioner Date Filed: September 7th, 1972 Citations: 1972 T.C. Memo. 196, 31 T.C.M. 975, 1972 Tax Ct. Memo LEXIS 62 Docket Number: Docket Nos. 844-68, 3710-69.
Estate of Broadhead v. Commissioner Date Filed: September 7th, 1972 Citations: 1972 T.C. Memo. 195, 31 T.C.M. 951, 1972 Tax Ct. Memo LEXIS 61 Docket Number: Docket Nos. 5127-65, 1836-66, 728-68, 1340-68.
Estate of Nordquist v. Commissioner Date Filed: September 11th, 1972 Citations: 1972 T.C. Memo. 198, 31 T.C.M. 994, 1972 Tax Ct. Memo LEXIS 60 Docket Number: Docket No. 4146-70
Jelm v. Commissioner Date Filed: September 11th, 1972 Citations: 1972 T.C. Memo. 197, 31 T.C.M. 993, 1972 Tax Ct. Memo LEXIS 59 Docket Number: Docket No. 3959-71.
Verra v. Commissioner Date Filed: September 14th, 1972 Citations: 1972 T.C. Memo. 199, 31 T.C.M. 996, 1972 Tax Ct. Memo LEXIS 57 Docket Number: Docket No. 2266-67.
McManus v. Commissioner Date Filed: September 14th, 1972 Citations: 1972 T.C. Memo. 200, 31 T.C.M. 999, 1972 Tax Ct. Memo LEXIS 58 Docket Number: Docket No. 951-70.
Sparkman v. Commissioner Date Filed: September 19th, 1972 Citations: 1972 T.C. Memo. 201, 31 T.C.M. 1008, 1972 Tax Ct. Memo LEXIS 54 Docket Number: Docket No. 2813-71.
Estate of Plotkin v. Commissioner Date Filed: September 19th, 1972 Citations: 1972 T.C. Memo. 202, 31 T.C.M. 1011, 1972 Tax Ct. Memo LEXIS 55 Docket Number: Docket No. 1971-69.
H & R Distributing Co. v. Commissioner Date Filed: September 19th, 1972 Citations: 1972 T.C. Memo. 203, 31 T.C.M. 1014, 1972 Tax Ct. Memo LEXIS 56 Docket Number: Docket No. 4463-71.