Direct proof of use
Iraqi forces used T-72-family tanks during the 1990 Gulf War as part of armored and mechanized formations opposing the U.S.-led coalition. Stephen A. Bourque's account of the Tawakalna Division fight describes the Republican Guard division as equipped with 220 T-72 tanks and places T-72s in the fighting at 73 Easting on February 26, 1991.
The same account records U.S. forces destroying T-72s at the edge of the Tawakalna sector, an Iraqi T-72 tank-company counterattack against U.S. 3rd Squadron, 2nd Armored Cavalry Regiment, and later T-72 engagements as the U.S. 1st Infantry Division passed through toward Objective Norfolk.
Sources: Bourque Correcting Myths, Certain Victory
Timeline
The clearest dated T-72 evidence falls in the late ground-campaign phase. On February 26, 1991, U.S. 2nd Armored Cavalry Regiment elements encountered and destroyed Iraqi T-72s in the Tawakalna sector, and Bourque describes an Iraqi T-72 company counterattack later that afternoon.
During the night of February 26-27, the U.S. 1st Infantry Division passed through 2nd Armored Cavalry Regiment positions and continued toward Objective Norfolk, with Iraqi T-72s and other armored vehicles still present in the Tawakalna left-flank defensive zone.
Sources: Bourque Correcting Myths
Narrative
The T-72's Gulf War role was Iraqi armored defense, local counterattack, and direct-fire support inside prepared or partly prepared defensive sectors. Bourque's reconstruction places the Tawakalna Mechanized Division west of the Kuwait border in VII Corps' path and describes its brigades as relying on dug-in vehicle positions, infantry fighting vehicles, mines, and fields of fire rather than mobile exploitation.
Iraqi T-72s were concentrated in higher-priority armored formations rather than every Iraqi armored unit. The Iraqi-service reference describes Republican Guard divisions as the main users of Iraqi-modified T-72s, with the regular army's Saladin armored division as an exception, and says T-72s therefore appeared in coalition tank combat mainly when Republican Guard units were involved.
In the 73 Easting and Objective Norfolk fights, coalition tanks, infantry fighting vehicles, artillery, aircraft, and attack helicopters overwhelmed Iraqi armored positions. The documented use case for the T-72 in this conflict is therefore not transfer or isolated possession, but field employment by Iraqi units in the ground campaign's major armored battles.
Sources: Bourque Correcting Myths, T-72 Tanks in Iraqi Service, Certain Victory