T.C. Memo. 1997-504
UNITED STATES TAX COURT
CACTUS WREN JOJOBA, LTD., CECIL R. ALMAND,
TAX MATTERS PARTNER,1 Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
YUMA MESA JOJOBA, LTD., WILLIAM WOODBURN,
TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14505-87, 25138-87. Filed November 10, 1997.
Frederick R. Schumacher, for petitioners.
Rodney J. Bartlett and Brian M. Harrington, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: These cases were assigned to Special Trial
Judge Norman H. Wolfe pursuant to the provisions of section
1 These cases are consolidated herewith for purposes of trial,
briefing, and opinion.
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