Court: United States Tax Court
Filed: Mar. 10, 1997
Judges: DAWSON,POWELL
Attorneys: Lawrence William Sherlock and Robert I. White, for petitioners. Bruce Leonard Locke , for petitioner Sue B. Hemmings. John P. Jankowski and Joseph T. Ferrick , for respondent.
Number: Docket Nos. 41407-85, 14270-86, 14273-86, 9710-90.