Kathryn Cheshire - Page 32

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          majority treats both as synonymous with "transaction".  I would             
          defer this discussion to a case that required it.1                          
               Accordingly, I respectfully dissent.                                   
               COLVIN and MARVEL, JJ., agree with this dissenting opinion.            

































               1The facts of Charlton v. Commissioner, 114 T.C. 333 (2000),           
          are distinguishable, and the discussion of sec. 6015(b) therein             
          is thus not determinative.                                                  

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