Ghalardi Income Tax Education Foundation - Page 25

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             Servs. v. Commissioner, supra; Tatum v. Commissioner,                    
             T.C. Memo. 1988-579, affd. without published opinion                     
             886 F.2d 1313 (5th Cir. 1989).                                           

                                             In the case at docket No.                
                                        24817-96, decision will be                    
                                        entered for petitioner.                       
                                             In the case at docket No.                
                                        24826-96, decision will be                    
                                        entered for respondent.                       

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