T.C. Memo. 2005-180
UNITED STATES TAX COURT
AMC TRUST, J.O. HANEY, JR., J.O. HANEY, III AND PATRICIA A. HANEY
TRUSTEES, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22243-03, 22244-03, Filed July 25, 2005.
22245-03, 22246-03,
22294-03.
Curtis W. Cannon and Paul Russo Stone, for petitioners.
Catherine S. Tyson and Sheila R. Pattison, for respondent.
1Cases of the following petitioners are consolidated
herewith: Jopah Trust, J.O. Haney, Jr., J.O. Haney, III,
Cynthia L. Haney and Patricia A. Haney, Trustees, docket No.
22244-03; Oliver and Company, John Oliver Haney, Jr. and Patricia
Ann Haney, Trustees, docket No. 22245-03; J.O. Haney, Jr. and
Patricia A. Haney, docket No. 22246-03; and Blanco Springs Trust,
Patricia A. Haney and Patricia J. Haney, Trustees, docket No.
22294-03.
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Last modified: May 25, 2011