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CURCIO v. COMMISSIONER OF INTERNAL REVENUE

Nos. 1768-07, 1769-07, 14822-07, 14917-07

T.C. Memo. 2010-115.

MARK CURCIO AND BARBARA CURCIO, ET AL., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 27, 2010.

Attorney(s) appearing for the Case

Ira B. Stechel and John T. Morin, for petitioners.

Brian E. Derdowski, Jr., Peter James Gavagan, and Brian J. Bilheimer, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

The docketed cases, consolidated for the purposes of trial, briefing, and opinion, consist of three groups of test cases selected to resolve a number of disputes regarding companies participating in the Benistar 419 Plan & Trust (the participating companies). The groups are: (1) Mark Curcio and Ronald Jelling, as the equal owners of several car dealerships in the Paramus, New Jersey, area, and their...

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