Robert D. and Patricia K. Kaliban, et al. - Page 75

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            to trial of their cases.  Accordingly, petitioners' motions are                           
            not supported by the principle of equality on which they rely.                            
            Cf. Baratelli v. Commissioner, T.C. Memo. 1994-484.                                       
                 To reflect the foregoing,                                                            

                                                Appropriate orders will be                            
                                          issued denying petitioners' motions,                        
                                          and decisions will be entered for                           
                                          respondent.                                                 
































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