T.C. Memo. 1998-231
UNITED STATES TAX COURT
STEPHEN D. PODD, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20225-93, 20226-93, Filed June 30, 1998.
20227-93, 20228-93,
20229-93, 6209-94,
6210-94, 6211-94,
6212-94, 6213-94,
6214-94.
Kevin M. Flynn and Julian W. Dority, for petitioners.
John Aletta, Elise Frost Alair, and Bradford A. Johnson, for
respondent.
1 The following cases are consolidated herewith for purposes
of trial, briefing, and opinion: Victor I. Podd, docket No.
20226-93; Victor T. Podd, docket No. 20227-93; Powertex, Inc.,
docket No. 20228-93; Powertex, Inc., docket No. 20229-93;
Powertex, Inc., docket No. 6209-94; Victor T. Podd, docket No.
6210-94; Victor I. Podd, docket No. 6211-94; Stephen D. Podd,
docket No. 6212-94; Julia Podd, docket No. 6213-94; and Powertex,
Inc., docket No. 6214-94.
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