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HILLYER v. COMMISSIONER

Docket Nos. 22118-94, 22119-94, 22120-94, 22121-94.

71 T.C.M. 2945 (1996)

T.C. Memo. 1996-214

Michael Hillyer and Teresa Hillyer, et al. v. Commissioner.

United States Tax Court.

Filed May 2, 1996.

Attorney(s) appearing for the Case

Edward F. Sutkowski, Peoria, Ill., for the petitioners. Darrell Weaver, for the respondent.

MEMORANDUM OPINION

KORNER, Judge:

Pursuant to respondent's motion, granted on August 9, 1995, the above dockets were consolidated in this Court for trial, briefing, and opinion. The cases were thereafter submitted to the Court on a full stipulation of facts and exhibits without trial, pursuant to Rule 122. All statutory references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice...

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