T.C. Memo. 1997-395
UNITED STATES TAX COURT
JOHN W. MADDEN, JR., ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6639-93, 6696-93, Filed August 27, 1997.
6697-93, 6698-93,
6699-93.
Sheldon H. Smith, for petitioners.
Virginia L. Hamilton, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies as follows:
1Cases of the following petitioners are consolidated here-
with for purposes of trial, briefing and opinion: Museum of
Outdoor Arts, docket No. 6696-93; Cynthia Madden Leitner, docket
No. 6697-93; Plaza Developers Holdings, LLC, A Colorado LLC,
docket No. 6698-93; Marjorie P. Madden, docket No. 6699-93.
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