T.C. Memo. 1996-401
UNITED STATES TAX COURT
WAYNE CALDWELL ESCROW PARTNERSHIP, ROY DIMON, JOHN AND
MARY SCHUENEMANN, JOSEPH AND LOUISE O'NEAL, CHARLES AND
LOVETTA NIVEN, CHARLTON AND CYNTHIA THOMAS, PARTNERS
OTHER THAN THE TAX MATTERS PARTNER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8043-93. Filed August 27, 1996.
James L. Kennedy, for petitioners.
William A. Roberts and Steven W. Weinstein, for
intervening partner Bill Denny.
Kemble White, for participating partner Wayne H.
Caldwell (on brief only).
John P. Haddock, Jr., participating partner, pro se.
James R. Turton, for respondent.
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