T.C. Memo. 1997-226
UNITED STATES TAX COURT
INVERWORLD, INC., ET AL., Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket Nos. 27089-90, 27090-90, Filed May 12, 1997.
3441-93, 3442-93,
3443-93, 3444-93.1
Turner P. Smith, Nancy E. Delaney, and Robert D. Whoriskey,
for petitioner in docket No. 27089-90.
Turner P. Smith, Nancy E. Delaney, T. Barry Kingham, and
Robert D. Whoriskey, for petitioner in docket No. 27090-90.
* This Supplemental Memorandum Opinion supplements our prior
Memorandum Opinion, InverWorld, Inc. v. Commissioner, T.C. Memo.
1996-301, filed June 27, 1996 (prior opinion).
1 The following cases are consolidated herewith for purposes
of trial, briefing, and opinion: InverWorld, Inc., docket No.
3441-93; InverWorld, Ltd., docket Nos. 27090-90, 3443-93, and
3444-93; and InverWorld Holdings, Inc., docket No. 3442-93.
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