T.C. Memo. 2005-204
UNITED STATES TAX COURT
FLEMING G. AND SHERRY H. BROOKS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF FLEMING S. BROOKS, DECEASED, WILLIAM H. CARR AND MERLE
R. BROOKS, PERSONAL REPRESENTATIVES AND MERLE R. BROOKS,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8981-03, 8983-03.1 Filed August 25, 2005.
Jo Karen Parr, Alan E. Rothfeder, and Carla C. Gilmore, for
petitioners.
Marshall R. Jones and Robert W. West III, for respondent.
1These cases are consolidated for purposes of briefing and
opinion (hereafter collectively the instant case).
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Last modified: May 25, 2011