T.C. Memo. 1996-84                                   
                               UNITED STATES TAX COURT                                
                  PETER AND URSULA REIMANN, ET AL.,1 Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 9915-86, 35003-86,     Filed February 27, 1996.            
                    3398-92, 13892-92.                                                
               Elliot I. Miller, for petitioners in docket Nos. 9915-86 and           
          35003-86.                                                                   
               Bernard S. Mark and Richard S. Kestenbaum, for petitioners             
          in docket Nos. 3398-92 and 13892-92.                                        
          1    Cases of the following petitioners are consolidated herewith           
          for opinion:  Edward Brodie and Estate of Alana Brodie, Deceased,           
          Edward Brodie, Executor, docket No. 35003-86; Marvin and Suzanne            
          Yarnell, docket No. 3398-92; and Philip and Roberta Yarnell,                
          docket No. 13892-92.  The cases were tried and briefed                      
          separately.                                                                 
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