T.C. Memo. 2001-66
UNITED STATES TAX COURT
NICHOLAS E. EUSTACE, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 21088-96, 21149-96, Filed March 20, 2001.
21150-96, 21167-96,
21168-96, 21177-96,
21400-96.
Gary J. Fernandez and Mark A. Camasta, for petitioners.
William T. Derick and Catherine M. Thayer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
1Cases of the following petitioners are consolidated
herewith: Estate of Thomas A. Eustace, Deceased, Vicky Eustace,
Executor, docket Nos. 21149-96 and 21177-96; Estate of Thomas A.
Eustace, Deceased, Vicky Eustace, Independent Administrator and
Vicky Eustace, docket No. 21150-96; Michael T. Eustace, docket
No. 21167-96; Steven A. and Michelle L. Dye, docket No. 21168-96;
and Robert R. and Elsa M. Eustace, docket No. 21400-96.
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