United States Tax Court July 13, 1992, Docket Nos. 20022-87, 15977-88 (Energy Resources Ltd. Partnership v. Commissioner)

ENERGY RESOURCES LIMITED PARTNERSHIP, BAUMGARDNER OIL COMPANY, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Energy Resources Ltd. Partnership v. Commissioner Docket Nos. 20022-87, 15977-881 United States Tax Court T.C. Memo 1992-386; 1992 Tax Ct. Memo LEXIS 414; 64 T.C.M. (CCH) 80; July 13, 1992, Filed *414 Decision will be entered for petitioner.