Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, and Naomi R. Kanter, et al. - Page 1

                                 T.C. Memo. 2007-21                                   


                               UNITED STATES TAX COURT                                


              ESTATE OF BURTON W. KANTER, DECEASED, JOSHUA S. KANTER,                 
               EXECUTOR, AND NAOMI R. KANTER, ET AL.,1 Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos.   712-86,    1350-87, Filed February 1, 2007.              
                           31301-87,    33557-87,                                     
                           3456-88,     32103-88,                                     
                           16421-90,    26251-90,                                     
                           20211-91,    21555-91,                                     
                           21616-91,    1984-92,                                      
                           16164-92,    23743-92,                                     
                           7557-93,     22884-93.                                     



               1  Cases of the following petitioners are consolidated                 
          herewith:  Estate of Burton W. Kanter, Deceased, Joshua S.                  
          Kanter, Executor, and Naomi R. Kanter, docket Nos. 1350-87,                 
          31301-87, 33557-87, 3456-88, 32103-88, and 26251-90; Claude M.              
          and Mary B. Ballard, docket Nos. 16421-90, 20211-91, 21616-91,              
          1984-92, 23743-92, and 22884-93; and Estate of Robert W. Lisle,             
          Deceased, Thomas W. Lisle and Amy L. Albrecht, Independent Co-              
          Executors, and Estate of Donna M. Lisle, Deceased, Thomas W.                
          Lisle and Amy L. Albrecht, Independent Co-Executors, docket Nos.            
          21555-91, 16164-92, and 7557-93.                                            
                                                                                     




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