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  5. 78 T.C.M. 951 (1999)
 

INVESTMENT RESEARCH ASSOCIATES, LTD. v. COMMISSIONER

Docket Nos. 43966-85, 712-86, 45273-86, 1350-87, 31301-87, 33557-87, 3456-88, 30830-88, 32103-88, 27444-89, 16421-90, 25875-90, 26251-90, 20211-91, 20219-91, 21555-91, 21616-91, 23178-91, 24002-91, 1984-92, 16164-92, 19314-92, 23743-92, 26918-92, 7557-93, 22884-93, 25976-93, 25981-93.

78 T.C.M. 951 (1999)

T.C. Memo. 1999-407

Investment Research Associates, Ltd., and Subsidiaries, et al. v. Commissioner.

United States Tax Court.

Filed December 15, 1999.

Attorney(s) appearing for the Case

Randall G. Dick and Jeffrey I. Margolis, for the petitioners in Docket Nos. 43966-85, 712-86, 45273-86, 1350-87, 31301-87, 33557-87, 3456-88, 30830-88, 32103-88, 27444-89, 25875-90, 26251-90, 23178-91, 24002-91, 19314-92, 26918-92, 25976-93, and 25981-93. Royal B. Martin and Steven S. Brown, for the petitioners in Docket Nos. 16421-90, 20211-91, 20219-91, 21555-91, 21616-91, 1984-92, 16164-92, 23743-92, 7557-93, and 22884-93. Mark E. O'Leary, John J. Comeau, James M. Cascino, Jonathan P. Decatorsmith, James M. Klein, G. Roger Markley, and Pamela V. Gibson, for the respondent.


                                                 CONTENTS

Issue 1. Whether Payments Made By the Five in the Prudential, Travelers, and Kanter Transactions
   During the Years at Issue Are Properly Taxable to Kanter, Ballad, and Lisle, and, if so, whether they
   are liable for the fraud additions to tax and penalty with respect to such income ........................    968

FINDINGS OF FACT .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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