T.C. Memo. 2002-125
UNITED STATES TAX COURT
EDDIE CORDES, INC., ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 19027-98, 4815-99, Filed May 22, 2002.
4816-99, 4823-99,
5508-99, 7369-99.
O. Christopher Meyers, for petitioners.
Gary L. Bloom, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: In separate notices of deficiency,
respondent determined the following income tax deficiencies and
1Cases of the following petitioners are consolidated
herewith: Eddy B. and Ellen K. Cordes, docket No. 4815-99;
Joseph P. and Jean Ann Richard, docket No. 4816-99; John J. and
Sue E. Cordes, docket No. 4823-99; Eddie Cordes, Inc. Successor
by Merger With Cordes Finance Corp., docket No. 5508-99; and
Edmund J. and June J. Cordes, docket No. 7369-99.
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