T.C. Memo. 2003-178
UNITED STATES TAX COURT
DALE L. OYER, TRANSFEREE, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 11887-02L, 11888-02L, Filed June 17, 2003.
11889-02L, 11893-02L.
John Harley Trader, for petitioners.
Robert M. Fowler, for respondent.
MEMORANDUM OPINION
THORNTON, Judge: This matter is before the Court on
respondent’s motions for summary judgment in these consolidated
1 Due to an identity of issues, the following cases have
been consolidated herewith for the purpose of this opinion: Acme
Leasing Trust, Transferee, docket No. 11888-02L; ABC Seamless
Trust, Transferee, docket No. 11889-02L; and Shirley J. Oyer,
Transferee, docket No. 11893-02L.
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