T.C. Memo. 1997-211
UNITED STATES TAX COURT
SHARON E. BACKSTROM, HAROLD J. and ZELMA G. BARBRET, VIRGINIA
BOLAND, JOHN A. and THERESA A. CISLAGHI, ESTATE OF ROGER W.
DORNBROCK, DECEASED, MARYN J. DORNBROCK, PERSONAL REPRESENTATIVE,
MARYN J. DORNBROCK, GARY E. and BEVERLY G. ENGEL, HERMANN K. and
HELEN W. ENZMANN, DON and MARY EVERETT, KENNETH B. and MARY J.
FAUST, ESTATE OF HAROLD E. FRAZER, DECEASED, ELIZABETH FRAZER,
PERSONAL REPRESENTATIVE, CHARLOTTE V. FRAZER, WILLIAM M. and
MARTHA J. GOODMAN, PAUL W. and KATHLEEN M. HAMMER, JOHN and RITA
C. HARVEY, WILLIAM R. and ETHEL KELLEY, EDWARD and ARLES
KOGELMAN, TERRENCE L. LABADIE, FRANCES ENG LEE, GEORGE R.
MARTELL, CRAIG A. and CYNTHIA M. PELTIER, MYRA JOAN RODGERS,
WILLIAM H. and SHIRLEY M. SHAW, KARL L. and SUI TI A. SIEBERT,
JOHN M. and SANDRA SOPER, PAUL J. and NANCY L. SPINDLER, GERARD
W. J. and MADELINE TREMBLAY, RICHARD R. and MONICA J. RIDDLE,
CAROL T. JAKUBOWSKI, and ARTHUR MILLER Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5904-88. Filed May 6, 1997.
Andrew W. Mychalowych, for petitioners Maryn J. Dornbrock
and the Estate of Roger W. Dornbrock, Deceased.
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