T.C. Memo. 1997-174
UNITED STATES TAX COURT
ESTATE OF ROMINE C. HOGARD, DECEASED, JAMES C. ELLIOTT, PERSONAL
REPRESENTATIVE, AND BILL F. STEWART, PERSONAL REPRESENTATIVE, AND
WANDA L. HOGARD, ET AL.,1 Petitioners v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket Nos. 3319-89, 19780-89, Filed April 8, 1997.
27132-89, 27225-89.
Paul R. Hodgson, for petitioners.
David G. Hendricks and Osmun R. Latrobe, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: These consolidated cases were assigned to
Special Trial Judge Lewis R. Carluzzo pursuant to section
7443A(b)(4) and Rules 180, 181, and 183. All section references
1Cases of the following petitioners are consolidated
herewith: Gilmore & Wilson Construction Co. & Subsidiary, docket
No. 19780-89; Charles T. and Bettye Gilmore, docket No. 27132-89;
and Jerry L. Wilson, docket No. 27225-89.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011