Paul Garfinkle - Page 15

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          preclude us from granting respondent's motion for partial summary           
          judgment.  As indicated, to the extent respondent's motion for              
          partial summary judgment seeks an increase in respondent's                  
          deficiency determination against petitioner for 1976,                       
          respondent's motion will be denied.                                         
               To reflect the foregoing,                                              

                                             An appropriate order will be             
                                        issued granting in part and denying           
                                        in part respondent's motion for               
                                        partial summary judgment.                     



























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