DAIMLER v. COMMISSIONER

Docket Nos. 14606-94, 14608-94.

78 T.C.M. 640 (1999)

T.C. Memo. 1999-353

Dave Graf Daimler, f/k/a Dieter G. Mondragon, a/k/a Hans Dieter Garcia Mondragon, a/k/a Hans Dieter Mondragon, a/k/a Hans Dieter Modzanowski, and Thelma Mondragon, a/k/a Tami Mondragon v. Commissioner. Dieter Electronics Co., Inc., d/b/a Audio Video Masters, a/k/a Perry & Bob TV, a/k/a Ace Sewing Machine, a/k/a Daimler, Inc., a/k/a Daimler Group v. Commissioner.

United States Tax Court.

Filed October 25, 1999.


Attorney(s) appearing for the Case

John W. Duncan, for the respondent.


MEMORANDUM OPINION

CHIECHI, Judge:

These cases, which we have consolidated for purposes of opinion only, are before us on respondent's motions for summary judgment (collectively, respondent's motions).1 We shall grant those motions.

At the time the petition was filed in Docket No. 14606-94, the legal address of petitioner Dave Graf Daimler, f.k.a. Dieter G. Mondragon, a.k.a. Hans Dieter Garcia Mondragon, a.k.a. Hans Dieter...

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