T.C. Memo. 2000-284
UNITED STATES TAX COURT
THOMAS J. FISHER AND ANN M. FISHER, ET AL.,1 Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 27394-86, 5879-89, Filed September 5, 2000.
25436-90, 1321-92.
A. John P. Mancini, for petitioners.
Thomas L. Fenner and Marion S. Friedman, for respondent.
1 This case has been consolidated by order with those of White
Rim Oil & Gas Associates, 1980, Raymond Phillips, Tax Matters
Partner, docket Nos. 5879-89, 25436-90, and 1321-92, each of
which is a TEFRA proceeding involving the same partnership.
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