Dover Corporation and Subsidiaries, et al. - Page 1

                                 T.C. Memo. 1997-340                                  


                               UNITED STATES TAX COURT                                


          DOVER CORPORATION AND SUBSIDIARIES, ET AL.,1 Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



          Docket Nos.  5842-91, 19640-91,              Filed July 28, 1997.           
          19668-91, 19886-91,                                                         
          6102-93.                                                                    

          Robert D. Whoriskey and Charles R. Goulding, for                            
          petitioners.                                                                
          Lewis R. Mandel, for respondent.                                            


                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  These cases were assigned to Special Trial             
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           

          1   Cases of the following petitioners are consolidated                     
          herewith:  Pathway Bellows, Inc., & Subsidiary, docket No.                  
          19640-91; Measurement Systems, Inc., docket No. 19668-91; Dover             
          Corporation & Subsidiaries, docket No. 19886-91; Dover                      
          Corporation & Subsidiaries, docket No. 6102-93.                             




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