Davenport Recycling Associates, Sam Winer, Tax Matters Partner - Page 1

                                 T.C. Memo. 1998-347                                  


                               UNITED STATES TAX COURT                                


                     DAVENPORT RECYCLING ASSOCIATES, SAM WINER,                       
                         TAX MATTERS PARTNER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12801-89.               Filed September 30, 1998.           

               Thomas C. Borders, Gail H. Morse, and Courtney N. Stillman,            
          for participants.                                                           
               Mary P. Hamilton, William T. Hayes, and Howard A. Wiener,              
          for respondent.                                                             


                                 MEMORANDUM OPINION                                   
               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Norman H. Wolfe pursuant to the provisions of section                 
          7443A(b)(4) and Rules 180, 181, and 183.1  The Court agrees with            

          1    All section references are to the Internal Revenue Code in             
                                                             (continued...)           




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