T.C. Memo. 1997-271 UNITED STATES TAX COURT ROBERT D. AND PATRICIA K. KALIBAN, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4252-89, 4253-89 Filed June 16, 1997. 10802-89, 10803-89 27659-89, 27660-89. Stuart A. Smith and David H. Schnabel, for petitioners. Donald A. Glasel and Frances Ferrito Regan, for respondent in docket Nos. 4252-89 and 27659-89. Wendy Sands and Frances Ferrito Regan, for respondent in docket No. 4253-89. 1 Cases of the following petitioners are consolidated for opinion: Robert D. and Patricia K. Kaliban, docket Nos. 4252-89 and 27659-89; Estate of Karl Weber, Deceased, and Estate of Marjorie Weber, Deceased, David Alter, Executor, docket No. 10802-89; Steve and Lispet Roland, docket No. 4253-89; and Lionel and Betty Zimmer, docket Nos. 10803-89 and 27660-89.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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