T.C. Memo. 1997-287 UNITED STATES TAX COURT CHARLES B. AND TERESA A. THOMPSON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5219-95, 5220-95, Filed June 24, 1997. 16787-95, 16945-95, 16946-95. John B. Turner and Paul Kingsolver, for petitioners. Osmun R. Latrobe and Michael J. O'Brien, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: These cases have been consolidated for trial, briefing, and opinion. All section references are to the 1 Cases of the following petitioners are consolidated herewith: State Supply Warehouse Co., Douglas J. Von Allmen, Tax Matters Person, docket No. 5220-95; Douglas J. and Linda L. Von Allmen, docket No. 16787-95; Alexa Olson, a Minor, Kimberly Olson, Legal Conservator, docket No. 16945-95; and Bruce A. and Kimberly A. Olson, docket No. 16946-95.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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