T.C. Memo. 1999-385
UNITED STATES TAX COURT
DAVID ALLEN, TRANSFEREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF SLOAN ALLEN, DECEASED, DAVID ALLEN,
ALLEGED EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 24984-97, 24985-97, Filed November 24, 1999.
24986-97, 24987-97.
Andrew Pick O'Meara III, Louis James Marett, and Audranne
F. Mixon, for petitioners.
Ronald F. Hood, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: These cases were consolidated for purposes of
trial, briefing, and opinion.
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