T.C. Memo. 1999-18
UNITED STATES TAX COURT
LEEMA ENTERPRISES, INC., ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 39476-85, 41343-85, Filed January 28, 1999.
41987-85, 4797-86,
22921-86, 25313-86,
8648-93.
Matthew D. Lerner, for petitioners in docket Nos. 39476-85,
41987-85, 4797-86, and 25313-86.
Maria Rivera, pro se in docket Nos. 41343-85 and 22921-86.
Matthew D. Lerner, Sidney J. Machtinger, and Lisa M.
Zarlenga, for petitioner in docket No. 8648-93.
1 Cases of the following petitioners are consolidated
herewith: Maria Rivera, docket Nos. 41343-85 and 22921-86; Leon
E. Richartz, docket Nos. 41987-85 and 25313-86; Leema
Enterprises, Inc., docket No. 4797-86; and K. Richard Keeler,
docket No. 8648-93. Monex Corp. & Subsidiaries, docket Nos.
24251-92 and 16162-94, originally consolidated herewith, has been
resolved by agreement of the parties after trial, and stipulated
decisions have been entered therein.
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