Estate of Ronald Busch, Deceased, Rochelle Busch, Executrix and Rochelle Busch, et al. - Page 1

                                 T.C. Memo. 1996-342                                  


                               UNITED STATES TAX COURT                                


           ESTATE OF RONALD BUSCH, DECEASED, ROCHELLE BUSCH, EXECUTRIX AND            
          ROCHELLE BUSCH, ET AL.,1 Petitioners v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



               Docket Nos. 599-89, 1643-89, 618-90.    Filed July 30, 1996.           


               Steven E. Plotnick, for petitioners in docket No. 599-89.              
               Michael S. Etkin, Jeffrey A. Schantz, and Roger S. Blane,              
          for petitioner in docket Nos. 1643-89 and 618-90.                           
               Barry J. Laterman, for respondent in docket No. 599-89.                
               Paul Colleran, Mary P. Hamilton, John C. Galluzo Jr., and              
          Mae J. Lew, for respondent in docket Nos. 1643-89 and 618-90.               




          1    Cases of the following petitioner are consolidated herewith:           
          Richard E. Snyder, docket Nos. 1643-89, 618-90.                             




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