T.C. Memo. 2001-293
UNITED STATES TAX COURT
BOB J. AND ERNESTENE SAMS, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16023-99, 16024-99, Filed November 5, 2001.
18739-99.
Frederick W. Southern, Jr. (specially recognized), for
petitioners Ernestene Sams, Carter Bonding Co., and Sherri Lynn
Sullivan.
Bruce K. Meneely, for respondent.
1Cases of the following petitioners are consolidated
herewith: Carter Bonding Company, Inc., docket No. 16024-99; and
Sherri Lynn Sullivan, f.k.a. Sherri Lynn Reavis, f.k.a. Sherri
Lynn Faulkenberry, docket No. 18739-99.
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