T.C. Memo. 1997-432
UNITED STATES TAX COURT
PELLE KARLSSON AND EVELYN T. KARLSSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16542-86, 45989-86. Filed September 23, 1997.
Mark D. Pastor and Robert T. Leonard, for petitioners.
Elizabeth Girafalco Chirich, Susan K. Greene, Karen M. Tate,
and Marion S. Friedman, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us on our order to show
cause why resolution of the issues in these consolidated cases
should not be controlled by resolution of these same issues in
our test case opinion in Krause v. Commissioner, 99 T.C. 132
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