DORCHESTER INDUS. v. COMMISSIONER OF INTERNAL REVENUE, 108 T.C. 320 (1997) DORCHESTER INDUSTRIES INCORPORATED, ET AL.,[fn1] PETITIONERS v. COMMISSIONEROF INTERNAL REVENUE, RESPONDENT. Nos. 20515-93, 20572-93, 27121-93, 23092-94.United States Tax Court. Filed April 29, 1997. [fn1] Cases of the following petitioners are consolidated herewith: Frank H. Wheaton, Jr., and Mary B. Wheaton, docket Nos. 20572-93, 27121-93, […]
