T.C. Memo. 1996-214
UNITED STATES TAX COURT
MICHAEL HILLYER AND TERESA HILLYER, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22118-94, 22119-94 Filed May 2, 1996.
22120-94, 22121-94.
Edward F. Sutkowski, for petitioners.
Darrell Weaver, for respondent.
MEMORANDUM OPINION
K�RNER, Judge: Pursuant to respondent's motion, granted on
August 9, 1995, the above dockets were consolidated in this Court
for trial, briefing, and opinion. The cases were thereafter
1 Cases of the following petitioners are consolidated
herewith: David D. Hillyer and Linda J. Hillyer, docket No.
22119-94; William H. Hillyer, Jr., and Kim Rae Hillyer, docket
No. 22120-94; and William H. Hillyer, Sr., and Elizabeth Hillyer,
docket No. 22121-94.
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