-12-
Appendix 8 ......................... 445
Appendix 9 ......................... 446
Appendix 10 ......................... 447
Appendix 11 ......................... 448
Appendix 12 ......................... 449
Appendix 13 ......................... 451
Appendix 14 ......................... 452
Appendix 15 ......................... 453
Appendix 16 ......................... 454
Appendix 17 ......................... 455
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: These consolidated cases are before the
Court on separate remands from the U.S. Courts of Appeals for the
Fifth, Seventh, and Eleventh Circuits2 for further proceedings
consistent with the Supreme Court’s opinion in Ballard v.
Commissioner, 544 U.S. 40 (2005), revg. 321 F.3d 1037 (11th Cir.
2003) and Estate of Kanter v. Commissioner, 337 F.3d 833 (7th
Cir. 2003).
I. Procedural History
These cases, along with a number of cases instituted by
another taxpayer, Investment Research Associates, Ltd.,
originally were consolidated for trial, briefing, and opinion.
Special Trial Judge D. Irvin Couvillion tried the cases but was
statutorily prohibited from entering the decisions. See sec.
2 See Estate of Kanter v. Commissioner, 406 F.3d 933 (7th
Cir. 2005); Ballard v. Commissioner, 429 F.3d 1026 (11th Cir.
2005); Estate of Lisle v. Commissioner, 431 F.3d 439 (5th Cir.
2005).
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