- 34 -                                         
          with respect to Frank Wheaton in docket Nos. 20572-93, 27121-93,            
          and 23092-94.  We shall deny respondent’s motions to the extent             
          that they ask for entry of decisions with respect to Mary                   
          Wheaton, and we shall enter decisions with respect to Mary                  
          Wheaton in docket Nos. 20572-93, 27121-93, and 23092-94 in                  
          accordance with the innocent spouse agreement.                              
                                             Appropriate orders and                   
                                        decisions will be entered.                    
               Reviewed by the Court.                                                 
               COHEN, CHABOT, SWIFT, JACOBS, GERBER, WELLS, RUWE, COLVIN,             
          BEGHE, CHIECHI, LARO, VASQUEZ, and GALE, JJ., agree with this               
          majority opinion.                                                           
               WHALEN, J., did not participate in the consideration of this           
          opinion.                                                                    
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