T.C. Memo. 1997-283
UNITED STATES TAX COURT
REAVES LIVESTOCK, INC., ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6594-94, 6630-94, Filed June 23, 1997.
11155-95.
Ocie F. Murray, Jr., for petitioners Reaves Livestock, Inc.,
and George K. Reaves.
Matthew Bates, for petitioner Linda L. Reaves.
Frank C. McClanahan, for respondent.
1 The cases of George K. and Linda L. Reaves, docket Nos.
6630-94 and 11155-95, were consolidated for purposes of trial,
briefing, and opinion.
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