T.C. Memo. 1999-200                                  
                               UNITED STATES TAX COURT                                
          TALLEY INDUSTRIES, INC. AND CONSOLIDATED SUBSIDIARIES,                      
          Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent*                 
          Docket No. 27826-92.             Filed June 18, 1999.                       
          James G. Phillipp and Dora Arash, for petitioner.                           
          Daniel M. Whitley and Bradley T. Stanek, for respondent.                    
                SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION                  
               FAY, Judge:  This case was assigned to Chief Special Trial             
          Judge Peter J. Panuthos pursuant to the provisions of section               
          7443A(b)(4) and Rules 180, 181, and 183.1  The Court agrees with            
          *  Supplementing T.C. Memo. 1994-608.                                       
          1  All section references are to the Internal Revenue Code                  
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