WILLIE NELSON MUSIC CO. v. COMMISSIONER

Docket Nos. 1174-85, 1193-85.

85 T.C. 914 (1985)

WILLIE NELSON MUSIC COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT WILLIE H. NELSON AND CONNIE (CONSTANCE) NELSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 12, 1985.


Attorney(s) appearing for the Case

William R. Cousins III, for the petitioners.

Stephen M. Miller and Marty J. Raisanen for the respondent.


OPINION

CANTREL, Special Trial Judge:

These cases are before the Court on petitioners' motions to seal filed in each case on May 16, 1985.1 They were called for hearing at Washington, D.C. on June 5, 1985, at which time counsel for the parties appeared and presented argument. At the conclusion of the hearing, the Court took the motions under advisement.

Respondent, in his...

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