June Cordes, et al. - Page 1















                                 T.C. Memo. 2002-124                                  


                               UNITED STATES TAX COURT                                


                         JUNE CORDES, ET AL.,1 Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 20254-94,  9294-95,      Filed May 22, 2002.               
                         3284-96,  3305-96,                                           
                         4182-96, 19178-97,                                           
                         19256-97, 19277-97,                                          
                         19278-97, 19279-97.                                          


               Michael C. Mayhall and O. Christopher Meyers,                          
          for petitioners.                                                            
               Gary L. Bloom, for respondent.                                         




               1For purposes of trial, briefing, and opinion, the cases of            
          the following petitioners are consolidated herewith:  Cordes                
          Finance Corp., docket Nos. 9294-95 and 3284-96; June J. Cordes,             
          docket No. 3305-96; Edmund J. & June J. Cordes, docket No. 4182-            
          96; Edmund J. Cordes, docket No. 19178-97; John J. Cordes, docket           
          No. 19256-97; Jean Ann Richard, docket No. 19277-97; Eddy Ben               
          Cordes, docket No. 19278-97; and June Cordes, docket No. 19279-             
          97.                                                                         




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