United States Tax Court
Filed: Jul. 16, 1998
T.C. Memo. 1998-262 UNITED STATES TAX COURT ESTATE OF KEVIN J. LORENZ, DECEASED, ELIZABETH J. LORENZ, PERSONAL REPRESENTATIVE AND ELIZABETH J. LORENZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent COMET PRINTING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 12138-96, 12140-96.1 Filed July 16, 1998. Charles Henry Hammer, for petitioners. Michelle K. Loesch, Lisa M. Oshiro, and Gregory Hahn, for respondent. 1 The cases of docket No. 12138-96 and docket ..