Eugene A. Beck, et al. - Page 50

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               With respect to the remaining items, they are personal                 
          expenses of Mr. Beck that were paid for by the corporation; they            
          are dividends taxable to Mr. Beck in the year of payment.                   
               To reflect the foregoing,                                              
                                                  Decisions will be entered           
                                             for petitioners in docket Nos.           
                                             12215-99 and 12217-99.                   
                                                  Decision will be entered            
                                             under Rule 155 in docket No.             
                                             12216-99.                                

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