Kenneth W. Stejskal, Sr. and Jane Stejskal, et al. - Page 1

                                 T.C. Memo. 2005-280                                  


                               UNITED STATES TAX COURT                                


          KENNETH W. STEJSKAL, SR. AND JANE STEJSKAL, ET AL.,1 Petitioners            
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    


               Docket Nos. 2275-04, 2276-04,      Filed December 5, 2005.             
                           2277-04, 2278-04.                                          


               Joe Alfred Izen, Jr., for petitioners.                                 
               Daniel N. Price, for respondent.                                       










               1Cases of the following petitioners are consolidated                   
          herewith:  Stejskal Enterprises Trust, docket No. 2276-04; Total            
          Health Center Trust, docket No. 2277-04; and Bioactive Kansas               
          Trust, docket No. 2278-04.                                                  




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