Barnett Banks of Florida, Inc. and Subsidiaries - Page 23

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          her exercise of discretion and has invited reliance upon such               
          limitations, an abuse of discretion can occur.  Capitol Fed. Sav.           
          & Loan v. Commissioner, 96 T.C. 204, 217 (1991).  We conclude               
          that here respondent has abused her discretion in denying                   
          petitioner the use of Rev. Proc. 71-21.                                     
               In accordance with the above holdings,                                 
                                             Decision will be entered                 
                                        under Rule 155.                               

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