T.C. Memo. 1996-455
UNITED STATES TAX COURT
MEDIEVAL ATTRACTIONS N.V.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20532-91, 20533-91, Filed October 9, 1996.
20534-91, 20535-91,
20537-91, 20538-91,
15975-92, 16122-92,
8587-93, 8923-93.
Lawrence L. Hoenig, Stephen J. Martin, Lisa F. Cetlin,
A. Keller Young, and David I. Bass, for petitioners.
1Cases of the following petitioners are consolidated
herewith: Medieval Attractions B.V., Successor in Interest to
Medieval Attractions N.V., docket No. 20533-91; Medieval Dinner &
Tournaments, Inc., Successor in Interest to Medieval Attractions
N.V., docket No. 20534-91; Medieval Attractions N.V., docket No.
20535-91; Medieval Attractions B.V., Successor in Interest to
Medieval Attractions N.V., docket No. 20537-91; Medieval Dinner &
Tournament, Inc., Successor in Interest to Medieval Attractions
N.V., docket No. 20538-91; Medieval Show, Inc., docket No.
15975-92; Medieval Show, Inc., docket No. 16122-92; Medieval
Dinner & Tournament, Inc., docket No. 8587-93; and Medieval
Dinner & Tournament, Inc., docket No. 8923-93.
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