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FISHER v. COMMISSIONER

Docket Nos. 27394-86, 5879-89, 25436-90, 1321-92.

80 T.C.M. 338 (2000)

T.C. Memo. 2000-284

Thomas J. Fisher and Ann M. Fisher, et al. v. Commissioner.

United States Tax Court.

Filed September 5, 2000.

Attorney(s) appearing for the Case

A. John P. Mancini, for the petitioners. Thomas L. Fenner and Marion S. Friedman, for the respondent.

MEMORANDUM OPINION

SWIFT, Judge:

These consolidated cases are before us on motions for entry of decisions.2 An evidentiary hearing was held on December 9, 1999, with regard to these motions.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

The underlying tax liabilities...

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