T.C. Memo. 1998-418
UNITED STATES TAX COURT
STEPHEN D. PODD, ET AL., Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket Nos. 20225-93, 20226-93, Filed November 18, 1998.
20227-93, 20228-93,
20229-93, 6209-94,
6210-94, 6211-94,
6212-94, 6213-94,
6214-94.1
Kevin M. Flynn and Julian W. Dority, for petitioners.
John Aletta, Elise Frost Alair, and Bradford A. Johnson, for
respondent.
* This Supplemental Memorandum Opinion supplements our prior
Memorandum Opinion in the instant case, Podd v. Commissioner,
T.C. Memo. 1998-231, filed June 30, 1998.
1 The following cases are consolidated herewith: 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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