CENTRE FOR UNDERSTANDING v. COMMISSIONER

Docket Nos. 7520-84X, 7521-84.

84 T.C. 279 (1985)

CENTRE FOR INTERNATIONAL UNDERSTANDING, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CENTRE FOR INTERNATIONAL UNDERSTANDING, BEATRICE JACOBY, MORTON G. WITZIGREUTER, AND HAROLD B. BAMBURG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 25, 1985.


Attorney(s) appearing for the Case

Kent D. Kehr, for the petitioners.

Victoria S. Crosley, for the respondent.


OPINION

CANTREL, Special Trial Judge:

These cases are presently before the Court2 on petitioners' motion to consolidate filed in each of the above cases on August 6, 1984, pursuant to Rule 141(a).3 Respondent agrees that these cases be consolidated.

The motion presents an issue of first impression in that it involves consolidating a declaratory...

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