T.C. Memo. 1998-394
UNITED STATES TAX COURT
GARY K. BIELFELDT AND CARLOTTA J. BIELFELDT, ET AL.,1 Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 5936-96, 6080-96, Filed November 6, 1998.
6154-96, 6155-96,
6156-96, 7264-96,
7265-96, 7346-96.
Timothy C. Frautschi, Maureen A. McGinnity, Elizabeth Staton
Idleman, Lloyd J. Dickinson, and Wayman C. Lawrence, IV, for
petitioners.
Alan M. Jacobson, Joseph T. Ferrick, and David D. Choi,
for respondent.
1Cases of the following petitioners have been consolidated
for purposes of trial, briefing, and opinion: docket No.
6080-96, Bielfeldt & Company Profit Sharing Plan and Trust, Bank
One, Peoria, Trustee, and Bielfeldt & Company, a general
partnership, by Gary K. Bielfeldt; docket No. 6154-96, Linda S.
Bielfeldt; docket No. 6155-96, David L. & Julie K. Bielfeldt;
docket No. 6156-96, Karen J. Bielfeldt Gray; docket No. 7264-96,
Gary K. & Carlotta J. Bielfeldt; docket No. 7265-96, Gary K.
Bielfeldt; docket No. 7346-96, David L. & Julie K. Bielfeldt.
After trial, however, the parties notified the Court that the
issue addressed herein applies only to docket No. 5936-96.
Accordingly, the issue addressed herein applies only to
docket No. 5936-96.
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