T.C. Memo. 2006-189
UNITED STATES TAX COURT
HOYT W. AND BARBARA D. YOUNG, ET AL.,1 Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 17646-83, 4201-84, Filed September 6, 2006.
22783-85, 30010-85,
35608-86, 19464-92,
621-94, 9532-94.
Joe Alfred Izen, Jr., for petitioners in docket Nos. 4201-
84, 22783-85, 30010-85, and 35608-86.
Robert Alan Jones, for petitioners in docket Nos. 17646-83,
19464-92, 621-94, and 9532-94.
Henry E. O’Neill and Peter R. Hochman, for respondent.
1 Cases of the following petitioners have been consolidated
for purposes of this opinion: Hoyt W. and Barbara D. Young,
docket Nos. 4201-84, 22783-85, and 30010-85; Ronald L. and Mattie
L. Alverson, docket No. 17646-83; Norman W. and Barbara L. Adair,
docket No. 35608-86; Willis F. and Marie D. McComas, docket No.
19464-92; Wesley Armand and Sherry Lynn Cacia Baughman, docket
No. 621-94; and Norman A. and Irene Cerasoli, docket No. 9532-94.
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