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BOOTH v. COMMISSIONER

Docket Nos. 2544-94, 2545-94, 2546-94, 5754-94, 5755-94, 5893-94, 9229-94, 9230-94.

108 T.C. 524 (1997)

ROBERT D. BOOTH AND JANICE BOOTH, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 17, 1997.

Attorney(s) appearing for the Case

Charles A. Pulaski, Jr., Janet E. Barton, and Tim A. Tarter, for petitioners.

Katherine H. Ankeny, Anne W. Durning, and Randall P. Andreozzi, for respondent.

LARO, Judge:

The docketed cases, consolidated for purposes of trial, briefing, and opinion, consist of four groups of test cases selected by the parties to resolve their disputes concerning the "Prime Financial Benefits Trust Multiple Employer Welfare Benefit Plan and Trust".2 (We hereinafter refer to this plan as the Prime plan and the trust as the trust.3) Each of these four groups consists of a closely...

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