Robert Leonard Barnett - Page 8




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          Cir. 1966); Fides v. Commissioner, 137 F.2d 731 (4th Cir. 1943);            
          Stevens Bros. Found., Inc. v. Commissioner, 39 T.C. 93 (1962),              
          affd. in part and revd. in part on other grounds 324 F.2d 633               
          (8th Cir. 1963).  Nevertheless, we will return the case to the              
          Court's general docket for trial on this remaining issue, as well           
          as on the issue of petitioner's entitlement to itemized                     
          deductions.  The parties should attempt to settle the case by               
          agreement on these issues.                                                  

          An appropriate order                                                        
          will be issued.                                                             





























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