General Dynamics Corporation and Subsidiaries - Page 1

                                 T.C. Memo. 1996-153                                  


                               UNITED STATES TAX COURT                                


            GENERAL DYNAMICS CORPORATION AND SUBSIDIARIES, Petitioner v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19202-94.                   Filed March 26, 1996.           


               David C. Bohan, James M. Lynch, Richard T. Franch, and                 
          Philip A. Stoffregen, for petitioner.                                       
               William H. Quealy, Jr., and Alice M. Harbutte, for                     
          respondent.                                                                 


                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  Petitioner moved, in limine, to preclude               
          respondent from questioning further or litigating the amount of             








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