David Allen - Page 1




                                                                                     












                                 T.C. Memo. 1999-385                                  


                               UNITED STATES TAX COURT                                


                       DAVID ALLEN, TRANSFEREE, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                   ESTATE OF SLOAN ALLEN, DECEASED, DAVID ALLEN,                      
                           ALLEGED EXECUTOR, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos.  24984-97, 24985-97,    Filed November 24, 1999.           
          24986-97, 24987-97.                                                         

               Andrew Pick O'Meara III, Louis James Marett, and Audranne              
          F. Mixon, for petitioners.                                                  
               Ronald F. Hood, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  These cases were consolidated for purposes of          
          trial, briefing, and opinion.                                               







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