Using any tax service, refer to the Holden Fuel Oil Company, RIA T.C. Memo 72,045 (T.C. Memo

Question:

Using any tax service, refer to the Holden Fuel Oil Company, RIA T.C. Memo ¶72,045 (T.C. Memo 1972-45), 31 TCM 184.
a. In which year was the case decided?
b. What controversy was litigated?
c. Who won the case?
d. Was the decision reviewed at the lower court level?
e. Was the decision appealed?
f. Has the decision been cited in other cases?