Larson v. Commissioner , 66 T.C. 159 ( 1976 )
john-provence-1-well-in-14120-hillis-well-in-no-14121-john-b-kline , 321 F.2d 840 ( 1963 )
John Province 1 Well v. Commissioner , 37 T.C. 376 ( 1961 )