ROLLINS v. COMMISSIONER

Docket Nos. 7673-76, 1518-77, 8200-77, 11119-77, 11864-77, 13848-79, 13209-80, 13210-80, 13211-80, 13212-80, 22950-81, 23449-81, 7971-82.

66 T.C.M. 1869 (1993)

T.C. Memo. 1993-643

John W. Rollins and Linda S. Prickett (Formerly Linda S. Rollins), et al. v. Commissioner.

United States Tax Court.

Filed December 30, 1993.


Attorney(s) appearing for the Case

Johannes R. Krahmer, Thomas Reed Hunt, Jr., Edmond D. Johnson, and John S. McDaniel, 1201 N. Market St., P.O. Box 1347, Wilmington, Del., for the petitioners. Janet A. Engel and Joellyn R. Cattell, for the respondent.


                              TABLE OF CONTENTS

MEMORANDUM FINDINGS OF FACT AND OPINION .................................   1871

OPINION OF THE SPECIAL TRIAL JUDGE ......................................   1871

FINDINGS OF FACT ........................................................   1873

A. Introduction .........................................................   1873
     1. Petitioner ......................................................   1873...

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