United States Tax Court April 12, 1993, Docket Nos. 722-91, 723-91, 724-91, 725-91, 726-91 (Balch v. Commissioner)

lead-opinion

Jacobs, Judge:

These consolidated cases result from respondent’s determination that payments received by Messrs. John N. Balch, Lawrence Howe, Weston R. Christopherson, Robert P. Dorsher, now deceased, and Richard G. Cline (collectively referred to as petitioner husbands), formerly senior executives of Jewel Cos., Inc.