C.H. Robinson, Inc. and Subsidiaries - Page 1

                                 T.C. Memo. 1998-430                                  


                               UNITED STATES TAX COURT                                


                 C.H. ROBINSON, INC. AND SUBSIDIARIES, Petitioner v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                         C.H. ROBINSON, INC., Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 9730-96, 26811-96.       Filed December 8, 1998.           


               William J. Hippee, Jr. and David B. Strong, for petitioners            
          in docket Nos. 9730-96 and 26811-96.                                        
               Edward J. Plumier, for petitioner in docket No. 9730-96.               
               Jack Forsberg, for respondent.                                         











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