Julian P. Kornfeld - Page 14

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            remainder interest for the purpose of that section.  See H. Rept.                             
            101-247 at 1361-1362 (1989); H. Conf. Rept. 101-386 at 625-626                                
            (1989).                                                                                       
                  In view of the foregoing,                                                               
                                                        Decision will be entered                          
                                                 for respondent.                                          


            [EXHIBIT 1 (PAGES 14 - 19) NOT REPRODUCIBLE FOR ELECTRONIC                                    
            DISSEMINATION.]                                                                               































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