C. Earl Alsop - Page 1

















                                 T.C. Memo. 1999-172                                  


                               UNITED STATES TAX COURT                                


                       C. EARL ALSOP, ET AL.,1 Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos.  8908-94, 10899-97,          Filed May 20, 1999.           
                         10900-97, 10901-97.                                          


               John R. Riley, for petitioners.                                        
               Richard W. Kennedy, for respondent.                                    









          1    Cases of the following petitioners are consolidated                    
          herewith:  Mountain Meadows Trust, Jay Zabriskie, Trustee, docket           
          No. 10899-97; C. Earl Alsop, docket No. 10900-97; and F.C.H.C.              
          Trust, Jay Zabriskie, Trustee, docket No. 10901-97.                         





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