HEGER v. COMMISSIONER

Docket Nos. 20793-91, 22671-91, 22672-91.

66 T.C.M. 610 (1993)

T.C. Memo. 1993-408

John H. Heger and Estate of Janet M. Heger, Deceased, John H. Heger, Executor, et al. v. Commissioner.

United States Tax Court.

Filed September 7, 1993.


Attorney(s) appearing for the Case

Rudy M. Groom, 2 Northpoint Dr., Houston, Tex., for the petitioner. Derek B. Matta, for the respondent.


Memorandum Findings of Fact and Opinion

LARO, Judge.

This case is before the Court pursuant to petitions for redetermination of Federal income tax liability filed on behalf of: (1) John H. and Janet M. Heger, (2) George E. and Gail Y. Heger, and (3) James C. and Molly A. Heger. Following a motion by respondent under Rule 141(a),2 the three cases resulting from these petitions were consolidated into a single case for trial, briefing...

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