Court: United States Tax Court
Filed: Nov. 19, 1996
Judges: BEGHE
Attorneys: Sidney A. Soltz , 2 Mr. Soltz filed the original petitions on behalf of petitioners in both cases. At trial, he made an oral motion in the case at docket No. 22457-91 to dismiss for lack of jurisdiction as to Maxine C. Kramer. Mr. Soltz died after trial without filing a brief on behalf of petitioners. for petitioners. Stanley P. Kaplan , 3 Although at trial Mr. Kaplan entered his appearance on behalf of Jack J. Kramer in the case at docket No. 22785-90, he represented petitioner only as a transitional figure after Mr. Soltz's illness and eventual death; he did no substantive work on petitioner's case and eventually withdrew as counsel. for petitioner in docket No. 22785-90. Kathleen L. Donohue, Ellen T. Friberg , and Eli J. Dicker , for respondent.
Number: Docket Nos. 22785-90, 22457-91.
