Cameron W. Bommer Revocable Trust, Ronald Bommer, Trustee - Page 1

                                 T.C. Memo. 1997-380                                  


                               UNITED STATES TAX COURT                                


              CAMERON W. BOMMER REVOCABLE TRUST, RONALD BOMMER, TRUSTEE,              
             Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent               

               ESTATE OF CAMERON W. BOMMER, DECEASED, MARCELLA BOMMER,                
            EXECUTRIX, RONALD J. BOMMER, RESIDUARY TRUSTEE, TRUSTEE, AND              
              EXECUTOR, CAMERON M. BOMMER, EXECUTOR, RONALD BOMMER, II,               
                   EXECUTOR, KELLY LONG, EXECUTRIX, Petitioner v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos.  15484-94, 15485-94.      Filed August 20, 1997.           

               Marc W. Rubin, Burgess L. Doan, Janet L. Houston, and                  
          Michael R. Schmidt, for petitioners.                                        
               Robin L. Herrell and Matthew J. Fritz, for respondent.                 












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