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DURHAM FARMS #1 v. COMMISSIONER

Docket Nos. 2465-94, 2468-94, 5104-94, 5105-94, 5106-94, 9721-94, 9752-94, 9768-94, 9814-94, 18707-94, 18710-94, 20957-94, 22821-94, 23429-94, 23777-94, 8175-95, 10053-95, 11217-95, 12500-95, 13236-95, 14712-95, 20843-95, 20868-95, 21629-95, 24241-95, 24643-95.

79 T.C.M. 2009 (2000)

T.C. Memo. 2000-159

Durham Farms #1, J.V., Gary L. Blackburn, Tax matters Partner et al. v. Commissioner.

United States Tax Court.

Filed May 18, 2000.

Attorney(s) appearing for the Case

Michael D. Culy, for the petitioners in Docket Nos. 5104-94, 5105-94, 5106-94, 18710-94, and 22821-94. Timothy G. Buck, for the petitioners in Docket Nos. 5104-94, 5105-94, 22821-94, and 23777-94. Montgomery W. Cobb, for the petitioners in Docket Nos. 2465-94, 2468-94, 9721-94, 9752-94, 9768-94, 9814-94, 18707-94, 18710-94, 20957-94, 22821-94, 23429-94, 23777-94, 8175-95, 13236-95, 14712-95, 20843-95, 20868-95, 21629-95, 24241-95, and 24643-95. Walter J. Hoyt III, pro se in Docket Nos. 10053-95, 11217-95, and 12500-95.2 Walter J. Hoyt III (participant), pro se in Docket Nos. 20843-95, 20868-95, 24241-95, and 24643-95.3 Gerald W. Douglas, Ann M. Murphy, Wesley F. McNamara, Paul Robeck, Kathy I. Shaw, Catherine Caballero, and Ralph W. Jones, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge:

These cases were assigned to Special Trial Judge Stanley J. Goldberg, pursuant to Rules 180, 181, and 183. All Rule references are to the Tax Court Rules of Practice and Procedure. Section references are to the Internal Revenue Code in effect for the years in issue. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL...

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