Allan J. and Brenda Becker - Page 1

                                 T.C. Memo. 1996-538                                  



                               UNITED STATES TAX COURT                                


                     ALLAN J. AND BRENDA BECKER, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 28975-89.               Filed December 9, 1996.             


               David M. Kohane, Jeffrey H. Schechter, and Ivan Taback, for            
          petitioners.                                                                
               Barry J. Laterman, for respondent.                                     
                                      CONTENTS                                        
                                                                      Page            
          MEMORANDUM FINDINGS OF FACT AND OPINION....................... 2            
          OPINION OF THE SPECIAL TRIAL JUDGE............................ 2            
          FINDINGS OF FACT.............................................. 5            
          A. The Plastics Recycling Transactions...................... 5              
          B. The Partnerships......................................... 9              
          C. Stuart Becker............................................11              
          D. Petitioner Allan J. Becker and His Introduction to                       
               the Partnership Transactions.............................14            
          OPINION.......................................................18            





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