T.C. Memo. 1996-301
UNITED STATES TAX COURT
INVERWORLD, INC., ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 27089-90, 27090-90, Filed June 27, 1996.
3441-93, 3442-93,
3443-93, 3444-93.
Turner P. Smith, Nancy E. Delaney, and Robert D. Whoriskey,
for petitioner in docket No. 27089-90.
Turner P. Smith, Nancy E. Delaney, T. Barry Kingham, and
Robert D. Whoriskey, for petitioner in docket No. 27090-90.
Turner P. Smith and Nancy E. Delaney, for petitioners in
docket Nos. 3441-93, 3442-93, 3443-93, and 3444-93.
Jill Frisch, Peter J. Graziano, and Maria Stabile, for
respondent.
1
The following cases are consolidated herewith for purposes
of trial, briefing, and opinion: InverWorld, Inc., docket No.
3441-93; InverWorld, Ltd., docket Nos. 27090-90, 3443-93 and
3444-93; and InverWorld Holdings, Inc., docket No. 3442-93.
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