Hoyt and Sons Ranch Properties, Ltd., A Nevada Limited Partnership, Walter J. Hoyt, III, Tax Matters Partner - Page 1

                                 T.C. Memo. 1998-77                                   

                               UNITED STATES TAX COURT                                

             HOYT AND SONS RANCH PROPERTIES, LTD., A NEVADA LIMITED                   
          PARTNERSHIP, WALTER J. HOYT, III, TAX MATTERS PARTNER, Petitioner           
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    

          Docket No. 15578-97.                Filed February 23, 1998.                

          Walter J. Hoyt III, pro se.                                                 
          Ronald L. Buch, Jr., and Ann M. Murphy, for respondent.                     

                                 MEMORANDUM OPINION                                   

               COHEN, Chief Judge:  This case was assigned to Special Trial           
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and           
          Rules 180, 181, and 183. (Unless otherwise indicated, all section           
          references are to the Internal Revenue Code, as amended, and all            
          Rule references are to the Tax Court Rules of Practice and                  

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