T.C. Memo. 1996-513
UNITED STATES TAX COURT
JACK J. KRAMER, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
JACK S. KRAMER1 AND MAXINE C. KRAMER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22785-90, 22457-91. Filed November 19, 1996.
Sidney A. Soltz,2 for petitioners.
Stanley P. Kaplan,3 for petitioner in docket No. 22785-90.
1Although the petition in the case at docket No. 22457-91
was filed on behalf of petitioners Jack S. Kramer and Maxine C.
Kramer, Jack S. Kramer and Jack J. Kramer are the same person.
2Mr. Soltz filed the original petitions on behalf of
petitioners in both cases. At trial, he made an oral motion in
the case at docket No. 22457-91 to dismiss for lack of juris-
diction as to Maxine C. Kramer. Mr. Soltz died after trial
without filing a brief on behalf of petitioners.
3Although at trial Mr. Kaplan entered his appearance on
behalf of Jack J. Kramer in the case at docket No. 22785-90, he
represented petitioner only as a transitional figure after Mr.
Soltz's illness and eventual death; he did no substantive work on
petitioner's case and eventually withdrew as counsel.
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