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KAST v. COMMISSIONER

Docket Nos. 13643-81, 14902-81, 14903-81, 22428-81, 26661-81, 29082-81, 29083-81, 1035-82.

78 T.C. 1154 (1982)

FRANCIS X. KAST AND ANNE E. KAST, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1982.

Attorney(s) appearing for the Case

Julian N. Stern, for the petitioners.

Donna I. Epstein, for the respondent.

OPINION

SCOTT, Judge:

On November 30, 1981, petitioners in the case of Francis X. Kast and Anne E. Kast, docket No. 13643-81, filed a motion for summary judgment which was set for hearing at San Francisco, Calif., on March 8, 1982. When the case was called for hearing, respondent filed a motion to consolidate the remaining above-entitled cases with the Kast case and consider the motion as going to all the cases. There was no objection on the...

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