CMEM, INC. v. COMMISSIONER

Docket Nos. 1667-88, 1548-89, 13579-89.

66 T.C.M. 1241 (1993)

T.C. Memo. 1993-520

CMEM, Inc., et al. v. Commissioner.

United States Tax Court.

Filed November 15, 1993.


Attorney(s) appearing for the Case

Herbert L. Zuckerman, Robert J. Alter, and Richard J. Sapinski, for the petitioners. Curt M. Rubin, Suzanne L. Corbin, and Arnold J. Gould, for the respondent.


                                               TABLE OF CONTENTS

Findings of Facts .....................................................................   1244
 1. The Theodoulous ...................................................................   1245
 2. Michael's Background in Diner Operations ..........................................   1245
 3. The Deppe Diner ...................................................................   1245
 4. Formation of CMEM...

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