Estate of James A. Beaton, Deceased, Shirley Beaton, Executrix, and Shirley Beaton - Page 1

                                 T.C. Memo. 1997-140                                  

                               UNITED STATES TAX COURT                                

                        ESTATE OF JAMES A. BEATON, DECEASED,                          
            SHIRLEY BEATON, EXECUTRIX, AND SHIRLEY BEATON, Petitioners v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               ALAN B. STEINER AND BARBARA W. STEINER, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 28181-92, 28182-92.     Filed March 18, 1997.              

                    R issued notices of deficiency dated Sept. 28, 1992,              
               for Ps’ 1985 year.  Ps filed timely petitions asserting the            
               period of limitations had expired.  R filed answers                    
               asserting the application of the mitigation provisions.                
               Secs. 1311-1314, I.R.C. 1986.  Decisions as to 1984, entered           
               pursuant to our opinion in Steiner v. Commissioner, T.C.               
               Memo. 1995-122, which respondent contends are the relevant             
               determinations, became final in late 1996.                             
                    Held:  The mitigation provisions do not permit an                 
               adjustment to Ps’ 1985 year, because on the date the notices           
               of deficiency for 1985 were issued a relevant determination            
               had not occurred within the 1-year period ending on that               

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