PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 82 T.C. 1029 (1984)United States Tax Court.
1984.
PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS T.C. Memo. Name
1984 — 67 Adams, Dale Warren and Lana Sue 1984 — 95 Africa, Geary E. 1984 — 66 Aguirre, Antonio F. and Candace J.C. 1984 — 30 Aiwasian, Sergej and Gloria S. 1984 — 208 Akers, J. Clark, III and Eleanor M., et al. 1984 — 208 Akers, James C., Estate and Estelle L., Individually and Executrix 1984 — 208 Akers, William B. and Jo Ann 1984 — 334 Alcalen, Arturo P. and Wilhelmina B. 1984 — 87 Alive Fellowship of Harmonious Living 1984 — 57 American Fletcher National Bank Trust Co. of Indianapolis, Executor 1984 — 62 Amworth Industries Corp. 1984 — 258 Andersch, Carolyn E. 1984 — 82 Anderson, James B. 1984 — 59 Anderson, Joseph D. and Penney 1984 — 144 Annis, Edmond and Teresa 1984 — 57 Archer, Mark E., Estate 1984 — 121 Ashby, Elizabeth S.C. 1984 — 208 Asphalt Products Co. 1984 — 230 B J Liberty Super Service Station, Inc. 1984 — 323 Bagley, Glenn W. 1984 — 93 Bagwell, George E. 1984 — 119 Baldwin, Hugh 1984 — 218 Ball, Thomas J. and Mary J. 1984 — 313 Barnes, Carole Magaha (f.k.a. Lana C. Masat) 1984 — 191 Baugher, James A. and Patricia A. 1984 — 24 Beard, James R. and Kathleen T. 1984 — 304 Beasley, Rodney D. 1984 — 134 Becerra, Octavio C. and Therese D. 1984 — 279 Beck, Frederick W. and Doris Jean, et al. 1984 — 235 Bell, Emily 1984 — 167 Belt, Larry A. 1984 — 264 Betson, J.R., Jr., and Joan Sue 1984 — 136 Black, Richard H., Deceased, Phyllis M., Personal Representative 1984 — 156 Boddy, A.E. and Brenda L. 1984 — 143 Bodine, Donald 1984 — 286 Bouie, Elijah and Sarah 1984 — 321 Boulafendis, Demetrio 1984 — 321 Boulafendis, Evelyn 1984 — 74 Boy, James W. and Virginia C. 1984 — 74 Boy, Thomas E. and Patricia R. 1984 — 312 Boydstun, Barbara T., Estate and 1984 — 297 Boykin, Kenneth RoycePage 1030
1984 — 285 Bruan, Frederick C., Jr., and Marjorie W. 1984 — 140 Britton, Gerald Howard and Beverly Kathryn 1984 — 332 Brooks, Robert P. 1984 — 20 Brooks, Robert T. and Pamela H. 1984 — 120 Brown, Donald J. 1984 — 230 Bruce Oil Co., et al. 1984 — 74 Burnstein, Sanford P. and Irene, et al. 1984 — 99 Burton, Howard 1984 — 193 Capital City Excavating Co. 1984 — 276 Carlson, Randall C. 1984 — 215 Catalanotto, Florence, Individually and Executrix and Estate of Thomas J. 1984 — 259 Chang, Ikhoon and Soon Hee 1984 — 45 Chicoine, Gerald A. and Bonnie L. 1984 — 197 Christensen, Robert F. and Eileen F. 1984 — 294 Cindrich, Anthony J. and Stella 1984 — 44 City Gas Co. of Florida, et al. 1984 — 326 Clark, Kenneth Edward 1984 — 203 Clymer, Ray, Jr. 1984 — 237 Cohen, Morris I. 1984 — 104 Collins, James Michael 1984 — 71 Colopy, George and Elsie 1984 — 29 Connell, Paul W. 1984 — 318 Cooper, Alan G. 1984 — 329 Cooper, Vernon 1984 — 290 Cooperstein, Leonard and Estate of Marcia 1984 — 272 Copeland, Michael H. 1984 — 201 Corbaley, Richard A. and Sylvia Corbaley Almarez 1984 — 105 Cornfeld, Bernard 1984 — 328 Crum, Dennis G. and Clora A. 1984 — 78 Culp, Joel and Wilma 1984 — 148 Cummings, Peter Charles and Margaret Josephine 1984 — 92 Curran, Daniel B. and Ruth 1984 — 44 Dade Gas Co. 1984 — 138 Dagon, James J. and Mary P. 1984 — 89 Dailey, Lew David 1984 — 118 David, William and Veronica 1984 — 302 Davis, Emery G. and Helen L. 1984 — 240 Davis, G. Jay and Freddie 1984 — 63 Deamer, Allan C. and Sharon L. 1984 — 154 Decker, Larry C. 1984 — 2 Dick, Ronald Stewart 1984 — 26 Dillard, Alfonso Lorenza 1984 — 306 Delsteel, Inc. 1984 — 185 Denison, Cleo Stephens 1984 — 219 Denison, Cleo Stephens 1984 — 203 Denison Poultry Egg Co. 1984 — 4 Dennis, Phillip H. and Patricia 1984 — 76 Devine, James E. 1984 — 31 Domingo, Justin D. and Irene F. 1984 — 131 Donelin, Jerome Francis 1984 — 239 Downey, Richard H. 1984 — 239 Downey, Yvonne C. 1984 — 122 Dragatsis, Christo M. and Mary J. 1984 — 94 Dragoun, Thomas M. 1984 — 44 Dri-Gas Corp. 1984 — 19 Drozda, Charles E. and Jane S. 1984 — 212 Duck, William C. 1984 — 204 Dunn, Daniel and Connie 1984 — 279 Dyson, Anne E. 1984 — 279 Dyson, Charles H. and Margaret M.Page 1031
1984 — 279 Dyson, John S. and Kathe B. 1984 — 279 Dyson, Robert R. and Emilie B. 1984 — 230 Eagle Super Service Station, Inc. 1984 — 325 Eger, Thomas and Robin P. 1984 — 205 El Deeb, Mohamed and Farida A. Tawfik 1984 — 243 Elizalde, Helen Stella 1984 — 50 Ellis, Robert V. and Betty J. 1984 — 36 Else, Harry T. and Donna O. 1984 — 204 Emery, Robert W. and Ann 1984 — 300 Emmons, Charles E. and Linda T. 1984 — 322 Epic Metals Corp. and Subsidiaries 1984 — 168 Evanko, Andrew J. 1984 — 96 Ezekunu-Bey, Moshesh Eleazar, 1st 1984 — 261 Ezerins, Elmars P. and Gloria J. 1984 — 100 Fairfield Communities Land Co. and Affiliated Subsidiaries 1984 — 37 Famularo, Joseph 1984 — 220 Farrell, James E., Jr. 1984 — 46 Feese, George M. and Opal 1984 — 196 Fehrman, David L. 1984 — 196 Fehrman, Jo Ann M. 1984 — 196 Fehrman, Le Roy J., et al. 1984 — 23 Fergen, Robert F. and Colleen A. 1984 — 229 Ferry, Robert G. and Margaret H. 1984 — 216 Fisher, James D. 1984 — 230 5300 Car Wash Co. 1984 — 150 Flaig, Joseph Lawrence 1984 — 130 Fleming, Dorothy Barboa 1984 — 311 Fowler, Mark M. 1984 — 103 Frankel, Martin S. 1984 — 316 Franklin, Daniel J. 1984 — 278 Franklin, Lindsay D. 1984 — 139 Froeber, Helmut F. 1984 — 107 Gabaldon, Bill 1984 — 263 Gellatly, David K. 1984 — 262 Gellatly, Elizabeth C. 1984 — 194 Gilmartin, James W. and Birdie M. Yeager 1984 — 266 Glew, Vern M. 1984 — 35 Glickman, Herbert and Carole 1984 — 62 Goldstein, Ellsworth and Henrietta, et al. 1984 — 49 Gordon, Edwin F. 1984 — 124 Grauvogel, Carl Albert 1984 — 54 Green, Doren W. 1984 — 252 Groff, William R. 1984 — 64 Grow, John and Arunee 1984 — 64 Grow, Pauline R. 1984 — 335 Haaland, David A. and Joanne 1984 — 200 Hankenson, Richard R., M.D., P.C. 1984 — 200 Hankenson, Richard R. and Chris E. 1984 — 292 Hanna, J.R., Personal Representative 1984 — 132 Harcinske, Mary S. 1984 — 189 Harris, Emory E., Individually and Executor and Estate of Phyllis A. 1984 — 230 Hasti Car Wash Co. 1984 — 298 Hauser, Allan, Estate 1984 — 298 Hauser, Allan, Estate and Roberta 1984 — 102 Helfand, James A. and Arlene M. 1984 — 47 Herrera, Efren and Suzanne 1984 — 195 Herrick, Richard T. and Regina W. 1984 — 10 Hershberger, Oran 1984 — 199 Hersone, Barry P. and CarolPage 1032
1984 — 330 Higgins, Royal E. and Patricia 1984 — 250 Hinshaw, Milton F. 1984 — 250 Hinshaw, Wilma K. 1984 — 52 Hirsch, Paul and A. Teresa 1984 — 109 Hodge, Terry L. 1984 — 48 Hofstetter, Myra Lee 1984 — 129 Hogge, Kenneth R. 1984 — 158 Hollingshead, Jennifer P. and Irving, Jr. 1984 — 169 Holman, Bruce 1984 — 169 Holman, Bruce and Audrey B. 1984 — 167 Honadel, Carl Richard 1984 — 253 Honan, Lars E. 1984 — 165 Hutcherson, George E., Jr., et al. 1984 — 165 Hutcherson, George E., Sr., Estate 1984 — 165 Hutcherson, George E., Jr., Transferee 1984 — 165 Hutcherson, Juanita 1984 — 55 Hutchinson, Russell E., Estate 1984 — 281 Inductotherm Industries, Inc. 1984 — 147 International Minerals Chemical Corp. and Subsidiaries 1984 — 269 J.S.M. Enterprises, Inc. 1984 — 181 Jachym, Stanley W. 1984 — 83 Jackson, Ronald J. 1984 — 230 Jim's Friendly Service Station, Inc. 1984 — 164 Johnson, Donna R. 1984 — 86 Johnson, Jerry C. 1984 — 305 Johnson, Millard J. and Shirley J. 1984 — 70 Jolley, Ronald E. and Charlotte A. 1984 — 171 Jones, Charles R. and Ann Lee Kirk (formerly Lou A. Jones) 1984 — 53 Jones, Ralph L., Estate 1984 — 257 Jones, Warren R. and Zella L. 1984 — 161 Judal Construction Co. 1984 — 291 Julien, Morton I. 1984 — 283 Kalgaard, Donald J. 1984 — 283 Kalgaard, Donald James 1984 — 108 Kallsen, James T. 1984 — 173 Keelty, Joseph S. 1984 — 314 Keller, Peggy A. 1984 — 117 Kenerly, Daniel B. and Ann M. 1984 — 232 Kenroy, Inc. 1984 — 22 Kerns, Joel and Ruth 1984 — 204 Kersten, Thomas E. and Hille A., et al. 1984 — 221 Kinnane, Arthur F., Jr. 1984 — 308 Kleiman, William D. and Edris M. 1984 — 246 Klimek, Joseph E. and Magdelene M. 1984 — 75 Koop, Ronald R. and Celia A. 1984 — 68 Kreider, Gene L., Individually and Executor and Estate of Berniece L. 1984 — 69 LaBelle, Nancy B. 1984 — 18 Lake Iola Groves, Inc., et al. 1984 — 244 Lazard, Lloyd E. and Teresita D. 1984 — 101 Leahy, John William and Barbara April 1984 — 145 LeCroy Research Systems Corp. 1984 — 284 Lee, Dan 1984 — 202 Lefebvre, James K. 1984 — 184 LeMaster, James and Judy 1984 — 61 Leslie, Dennis O'Day and Frances Pauline 1984 — 306 Levy, William B. 1984 — 260 Liberty Ministries International 1984 — 230 Lincoln-Talman Service Station, Inc.Page 1033
1984 — 324 Linn, Fred and Louise E. 1984 — 80 Lonestar, Robert B. and Sharon L. 1984 — 309 Long, O'Dell 1984 — 172 Loyd, Heywood R. and Jean C. 1984 — 14 Lubrano, Sylvia 1984 — 115 Lyman, James S. and Geneva E. 1984 — 255 Macior, Lazarus W. 1984 — 211 Mager, Howard and Mura 1984 — 16 Makkay, Egon J. and Elfriede L. 1984 — 126 Mangrum, Jimmy D. and Hazel R. 1984 — 313 Masat, Kenneth J. 1984 — 313 Masat, Kenneth J. and Carole Magaha Barnes (f.k.a. Lana C. Masat), et al. 1984 — 1 Mason, Robert 1984 — 210 Massey, Donald Gene 1984 — 18 Massey, H. Stockton, Jr., Estate and Iva 1984 — 162 Mc Alpine, Lawrence L. and Celeste W. 1984 — 33 McCool, Joseph and Patricia 1984 — 293 McCrackin, Benjamin H., Jr., and Clara P. 1984 — 292 McGill, Madeline F., Estate 1984 — 88 McInnes, Kenneth James 1984 — 9 McKenzie, Dick H., Family Estate (a Trust), et al. 1984 — 9 McKenzie, Gertrude A. 1984 — 9 McKenzie, Richard H., Estate 1984 — 9 McKenzie, Richard H., Estate and Gertrude A., Individually and Special Administrator 1984 — 41 McLemore, Max R. 1984 — 73 Meister, Clarence Paul 1984 — 177 Mengarelli, Albert R. 1984 — 28 Miller, Marvin A. and Ann T. 1984 — 254 Mizell, Aggie L., Individually and Personal Representative of Estate of Beulah Isabelle Nettles, Deceased 1984 — 279 Moran, John A. and Darlene W. 1984 — 249 Moriarty, James A. and Patricia W. 1984 — 90 Mosby, Cleophas and Velma S. 1984 — 98 Mulvania, Richard L. 1984 — 234 Muracca, Camille V. 1984 — 234 Muracca, Francis A. 1984 — 273 Murphy, Timothy J. 1984 — 230 Neumann, James C. 1984 — 230 Neumann, James C. and Marilyn 1984 — 247 Niagara County Savings Bank 1984 — 91 Nichols, Marilyn L. 1984 — 299 Nicholson, Carl David 1984 — 299 Nicholson, Richard Harvey 1984 — 275 Nickisch, Keith C. and Teresa J. 1984 — 209 Noland, Augusta C., Estate 1984 — 141 Northrop, John L., Jr., and Irene F. 1984 — 307 Nulsen, David W. and Beverly J. 1984 — 214 O'Callaghan, Michael and Martha 1984 — 180 Odd, Russell M. and Joann 1984 — 198 O'Donoghue, James M. and Laurie 1984 — 34 Olson, Stanley 1984 — 241 Onderdonk, William H. 1984 — 81 Outten, Burnet, Jr. 1984 — 236 Page, Glen C.Page 1034
1984 — 224 Pao, Lung Kuan and Margaret Lee 1984 — 271 Pardo, Michael 1984 — 233 Parker, Gilbert R. 1984 — 333 Parsons, Thomas, Jr., and Geneva O. 1984 — 58 Patterson, Charles D. and Dixie M. 1984 — 182 Pavlic, Michael P. 1984 — 209 Peake, Mildred N., Executrix 1984 — 38 Peterson, Gary Lee 1984 — 51 Petrucci, Stephen G. and A. Nannette 1984 — 133 Phillips, Ellison and Virginia 1984 — 110 Phillips, Minor C. 1984 — 288 Pike-Biegunski, Maciej Jan and Denise Nadine Pike-Biegunska 1984 — 18 Pittman, H. Van and Julia M. 1984 — 170 Plunkett, H. Connely and Iris 1984 — 15 Poldrugovaz, Phil and Madeline 1984 — 3 Poor, Leonard D. 1984 — 157 Prescott, Walter C. and Amelia J. 1984 — 7 Priessman, Ralph C. and Ann C. 1984 — 227 Puta, Edward C. 1984 — 42 Quidwai, Iqbal and Rabia 1984 — 125 Raccio, Peter 1984 — 256 Raczkowski, Paul 1984 — 146 Raczkowski, Zenon J. 1984 — 40 Railroad Dynamics, Inc. 1984 — 251 Ramsey, Cecil L. 1984 — 8 Rasmus, Moncie, Jr., and Marie 1984 — 161 Rauch, Douglas P. (Transferee) 1984 — 161 Rauch, Douglas P. and Rosalie 1984 — 303 Renner, Rolf Herbert and Sally Ann 1984 — 315 Retreat in Motion, Inc. 1984 — 13 Rice, Frank William 1984 — 177 Richards, Keith S. and Estate of Judith A. 1984 — 238 Risicato, Paul and Prudence, Deceased 1984 — 176 Robertson, Charles Homer and Caralee 1984 — 222 Robertson, William A. 1984 — 188 Robinson, Willie C. 1984 — 111 Rodriguez, William 1984 — 116 Rogers, Robert C. 1984 — 60 Rohwer, Wanda M. 1984 — 155 Rondinelli, Philip G. 1984 — 27 Ross, Henry G. 1984 — 27 Ross, Sandra 1984 — 231 Rossmann, Ferdinand A. and Hilde 1984 — 113 Rouse, Virgil E. 1984 — 213 Ruiz, Juan and Aurora 1984 — 166 Ruplinger, Paul E. and Mildred E. 1984 — 274 Sartor, Steven F. and Gwenn 1984 — 160 Scheuerman, Ronald L. and Dorothy J. 1984 — 223 Schiff, Irwin A. 1984 — 137 Schiffgens, Joseph T. and Maria 1984 — 56 Schmieder, Steven V. 1984 — 159 Schuck, William 1984 — 163 Schull, Robert S. and Rosalind 1984 — 35 Schwartz, Leonard H. and Carol A. 1984 — 319 Self-Realization Brotherhood, Inc. 1984 — 265 Senderhauf, Larry M. 1984 — 265 Senderhauf, Larry M. and Erika M. Radich (formerly Senderhauf) 1984 — 270 Serra, Victor J. and Maureen F. 1984 — 282 Setty, Sadasiva and Jeevareskha 1984 — 310 Shea, Sally A.Page 1035
1984 — 289 Sheckles, Brenda R. 1984 — 280 Shenker, Morris A. and Lillian K. 1984 — 174 Shoemaker, Guy S., Estate 1984 — 151 Shopsin, Baron and Barbro 1984 — 114 Smith, R. Bob and Marjorie W. 1984 — 268 Smith, Spencer A. and Geneva W. 1984 — 43 Smithco Engineering, Inc. 1984 — 190 Somppi, Alex J., Jr. 1984 — 21 Sowerby, Delbert C. and Florence 1984 — 97 Stearns, G. Kent 1984 — 179 Stebbins, G. Allen and Dixie L. 1984 — 39 Steele, David B. 1984 — 112 Stobaugh, Leon and Barbara 1984 — 187 Stone, Andrew L. and M. Jeanne 1984 — 331 Stonehill, Harry S. 1984 — 269 Strauss, Gilbert and Jeanne 1984 — 301 Strickland, Mary Gayle 1984 — 228 Swiger, Frances 1984 — 317 Swindler, Sidney M. 1984 — 317 Swindler, Willa M. 1984 — 175 Tamargo, Manuel 1984 — 206 Tate, Douglas Y. and Corinne J. 1984 — 127 Tefft, Robert A. and Anita L. 1984 — 72 Thomas, Harvey and Audrey 1984 — 106 Thomas, Leland Ray 1984 — 217 Thomas, Mary R. 1984 — 217 Thomas, Wilber M. 1984 — 32 Thompson, Herbert M., Jr. 1984 — 5 Thorne, Barry A. 1984 — 186 Torre, Charles J. and Bernadette M. 1984 — 25 Toussaint, Andrew and Isela C. 1984 — 153 Treadway, Lonnie Charles and Patsy H. 1984 — 224 Tunfar, Inc., d.b.a. Golden Buddha Restaurant 1984 — 85 Urban, Richard T. 1984 — 267 Urso, Mitchell H. and Amelia Maria 1984 — 135 Varano, Nicholas and Mary 1984 — 17 Venni, Richard R. 1984 — 6 Vento, Joseph Anthony 1984 — 84 Vinz, Jeffrey M. 1984 — 149 Vogel, Lewis E. and Dorothy L. 1984 — 245 Wagner, William F. 1984 — 277 Wallace, Joel D. and Gerean 1984 — 295 Ware, Omer W. 1984 — 12 Webb, Fred, Jr., and Harriett L. 1984 — 225 Wedgeworth, Emmanuel H. and Joyce M. 1984 — 163 Weiner, Alan D. and Phyllis F. 1984 — 77 Weisman, Ruth H., Transferee 1984 — 79 Wells, John J. and Carmen 1984 — 79 Wells, John J., Inc. 1984 — 327 Westheimer, Harold B. and Claire 1984 — 65 White, Richard K. 1984 — 128 White, Stuart E. and Marie 1984 — 142 Whiting, Richard L. and Mary Ann 1984 — 142 Whiting, Robert E. and Vernealle 1984 — 296 Wilhelm, Robert Eugene 1984 — 11 Williams, Anderson T. 1984 — 178 Williams, Ida, Estate 1984 — 11 Williams, Jan T. 1984 — 62 Wilson, EunicePage 1036
1984 — 248 Winston, Frank M. and Jacinta D. 1984 — 123 Worster, David B., Estate and Margaret R. 1984 — 183 Wright, Wayne Marshall 1984 — 287 Wright, Willis L. and Afton W. 1984 — 320 Zachman, Gerald J. 1984 — 152 Zell, Lucian T., II 1984 — 207 Zimmerman, Patrick G. 1984 — 242 Zimmerman, Ronald E. and Linda D. 1984 — 282 Zorn, Louis H. and Norma J. 1984 — 192 Zuckerman, Shimon 1984 — 192 Zuckerman, Shimon and Sarah G. 1984 — 226 Zwanetsky, Alexander W.
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