John A. Francisco - Page 30

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          the refund to the extent respondent allows him a deduction                  
          relating to the payment of State taxes in 1995.                             
               Accordingly,                                                           
                                                  Decision will be entered            
                                             under Rule 155.                          
               Reviewed by the Court.                                                 
               WELLS, COHEN, SWIFT, GERBER, RUWE, WHALEN, HALPERN, BEGHE,             
          CHIECHI, LARO, GALE, THORNTON, and MARVEL, JJ., agree with this             
          majority opinion.                                                           
               VASQUEZ, J., concurs.                                                  

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