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COFFEY v. COMMISSIONER

Docket Nos. 12304-87, 20174-87, 8786-88, 8881-89, 14111-89, 18341-89.

62 T.C.M. 1014 (1991)

T.C. Memo. 1991-516

Stephen J. Coffey, et al. v. Commissioner.

United States Tax Court.

Filed October 15, 1991.

Attorney(s) appearing for the Case

Richard Allen Block, 11111 W. Olympic Blvd., Los Angeles, Calif., for the petitioners. Shirley Francis, for the respondent.

Memorandum Findings of Fact and Opinion

NAMEROFF, Special Trial Judge:

These consolidated cases were heard pursuant to the provisions of section 7443A(b)(3) of the Code2 and Rule 180 et seq. These cases are test cases selected by the parties involving deductions and credits claimed by petitioners in connection with leases and purchases of master "sing-along" tapes (hereinafter sometimes referred to as "Songtrax").

Respondent...

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