T.C. Memo. 2000-40
UNITED STATES TAX COURT
TOYOTA TOWN, INC., A CALIFORNIA CORPORATION, ET AL.,1
Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 4959-95, 4960-95, Filed February 8, 2000.
4961-95, 22741-95,
1254-96, 1255-96,
1256-96.
Bruce I. Hochman and Frederic J. Adam (specially
recognized), for petitioners.
Nancy C. McCurley, for respondent.
1 Cases of the following petitioners are consolidated
herewith: Country Nissan, A California Corporation, docket No.
4960-95; Quality Motor Cars of Stockton, A California
Corporation, docket No. 4961-95; Robert S. and Christina Zamora,
docket No. 22741-95; Bob Wondries Motors, Inc., d.b.a. Wondries
Ford, docket No. 1254-96; Wondries Nissan, Inc., docket No. 1255-
96; and Bob Wondries Associates, Inc., d.b.a. Wondries Toyota,
docket No. 1256-96.
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