Glen L. Wittstadt, Jr. and Lynne M. Wittstadt - Page 11

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               F. The Notice of Trial                                                  
               On February 1, 1995, the Court calendared the present case              
          for trial at a Special Session of the Court scheduled to commence            
          on April 24, 1995, in Baltimore, Maryland.                                   
               G. Progeny of the Hylton Case                                           
               On March 6, 1995, the Court filed Brown v. Commissioner,                
          T.C. Memo. 1995-93.7  That case, which was decided on the basis              
          of a fully-stipulated record, presented facts virtually                      
          indistinguishable from those in the present case.  Thus, in                  
          Brown, the taxpayer, a Maryland public school teacher, elected to            
          transfer from the Retirement System to the Pension System,                   
          effective June 1, 1989.  The taxpayer also applied to retire,                
          effective July 1, 1989.  Thereafter, the taxpayer received a                 
          Transfer Refund.  Applying the same analysis as in Hylton v.                 
          Commissioner, supra, we held in Brown that the taxpayer did not              
          receive the Transfer Refund on account of his retirement, but                
          rather on account of his election to transfer from the Retirement            
          System to the Pension System.                                                

               7    Brown v. Commissioner, T.C. Memo. 1995-93 was                      
          ultimately reversed without published opinion per curiam, 97 F.3d            
          1446 (4th Cir. 1996), on the basis of Adler v. Commissioner, 86              
          F.3d 378 (4th Cir. 1996), vacating and remanding T.C. Memo. 1995-            
          148.  See infra.                                                             

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