United States Tax Court November 10, 1997, Tax Ct. Dkt. No. 14505-87; Docket Nos. 14505-87, 25138-87 (Cactus Wren Jojoba, Ltd. v. Commissioner)
Also known as
United States · · · 10-11-1997
T.C. Memo. 1997-504
UNITED STATES TAX COURT
CACTUS WREN JOJOBA, LTD., CECIL R. ALMAND,
TAX MATTERS PARTNER,1 Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
YUMA MESA JOJOBA, LTD., WILLIAM WOODBURN,
TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14505-87, 25138-87. Filed November 10, 1997.
Frederick R. Schumacher, for petitioners.
Rodney J.
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