United States Tax Court October 20, 2000, No. 18546-99; No. 18547-99 (Allen Family Foods, Inc. v. Commissioner)

T.C. Memo. 2000-327

UNITED STATES TAX COURT

ALLEN FAMILY FOODS, INC., CHARLES C. ALLEN, III,

TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF

INTERNAL REVENUE, Respondent

ALLEN'S HATCHERY, INC., JOHN R. ALLEN, JR.,

TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF

INTERNAL REVENUE, Respondent

Docket Nos. 18546-99, 18547-99. Filed October 20, 2000.

Robert H. Knapp and John S.