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WENZEL v. COMMISSIONER

Docket Nos. 13141-79R, 13265-79R, 13332-79R.

44 T.C.M. 1373 (1982)

T.C. Memo. 1982-595

Robert C. Wenzel, et al. v. Commissioner of Internal Revenue, John Hoh; Kenneth Carroll; David Greenhut; Dominic Accetta; Angelo Ferraro; and A.J. Grau, Trustees of the Brewery Workers Pension Fund.

United States Tax Court.

Filed October 7, 1982.

Attorney(s) appearing for the Case

Robert D. Whoriskey, 100 Wall St., New York, N.Y., for the petitioners. Cheryl White, for the respondent, Commissioner of Internal Revenue. Bettina B. Plevan and Susan Martin for the respondents, John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Trustees of the Brewery Workers Pension Fund.

Memorandum Opinion

DAWSON, Judge:

These cases were assigned to Special Trial Judge Darrell D. Hallett for ruling on Motions to Dismiss for Lack of Jurisdiction filed by the respondents John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund.

After review of the record we agree with and adopt the Special Trial Judge's opinion which is set forth below.

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