T.C. Memo. 1997-121
UNITED STATES TAX COURT
I.C. HEMMINGS AND SUE B. HEMMINGS, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 41407-85, 14270-86, Filed March 10, 1997.
14273-86, 9710-90.
Lawrence William Sherlock and Robert I. White, for
petitioners.
Bruce Leonard Locke, for petitioner Sue B. Hemmings.
John P. Jankowski and Joseph T. Ferrick, for respondent.
1 Cases of the following petitioners are consolidated
herewith: Claude P. Brown and Estate of Mary Stroud Brown,
Deceased, Claude P. Brown, Executor, docket No. 14270-86; I.C.
Hemmings and Sue B. Hemmings, docket No. 14273-86; Isaac C.
Hemmings and Mary Sue Hemmings, docket No. 9710-90. (The names
Isaac C. Hemmings and Mary Sue Hemmings refer to the same
individuals as the names I.C. Hemmings and Sue B. Hemmings,
respectively.)
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