T.C. Memo. 1998-204
UNITED STATES TAX COURT
JANE CROCKER, F.K.A. JANE C. JACOBS, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 11020-94, 11022-94, Filed June 8, 1998.
11985-94, 11986-94.
Peter S. Buchanan, for petitioner Jane Crocker.
John Gigounas, Edward B. Simpson, and Todd M. Moreno, for
petitioner Justin M. Jacobs, Jr.
Elizabeth L. Groenewegen and Bryce A. Kranzthor, for
respondent.
1 Cases of the following petitioners were consolidated
herewith for trial and opinion but not for briefing: Jane
Crocker, docket No. 11020-94; Jane Crocker, docket No. 11022-94;
Justin M. Jacobs, Jr., docket No. 11985-94; and Justin M. Jacobs,
Jr., docket No. 11986-94.
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