T.C. Memo. 2007-158 UNITED STATES TAX COURT G. KIERSTEAD FAMILY HOLDINGS TRUST, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 24183-05, 24184-05, Filed June 19, 2007. 24185-05. Anthony V. Diosdi, for petitioners. Jeremy L. McPherson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Petitioners in these consolidated cases are G. Kierstead Family Holdings Trust, G. Kierstead Family Trust, and Glenn E. and Carol L. Kierstead as individuals. Before 1Cases of the following petitioners are consolidated herewith: Glenn E. and Carol L. Kierstead, docket No. 24184-05; and G. Kierstead Family Trust, docket No. 24185-05.Page: 1 2 3 4 5 6 7 NextLast modified: November 10, 2007