Howard E. Clendenen - Page 1

                                 T.C. Memo. 1998-318                                  

                               UNITED STATES TAX COURT                                

                      HOWARD E. CLENDENEN, INC., Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18155-96R.               Filed September 3, 1998.           

               Paul F. Christoffers, for petitioner.                                  
               Lawrence H. Ackerman, for respondent.                                  

                                 MEMORANDUM OPINION                                   

               TANNENWALD, Judge:  This is an action for a declaratory                
          judgment regarding the qualification of petitioner's employee               
          stock ownership plan and trust.  On May 22, 1996, respondent                
          issued a final revocation letter to petitioner stating that the             
          Howard E. Clendenen, Inc. Employee Stock Ownership Plan (the                

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