Steve M. and Khristine Norton, et al. - Page 1
















                                 T.C. Memo. 2002-137                                  


                               UNITED STATES TAX COURT                                


                   STEVE M. NORTON AND KHRISTINE NORTON, ET AL.,1                     
             Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent              


               Docket Nos. 6084-99, 6085-99,        Filed May 31, 2002.               
                           6086-99, 15498-99,                                         
                           15499-99.                                                  

               William A. Cohan, for petitioners.                                     
               Stephen P. Baker, for respondent.                                      









               1  Cases of the following petitioners are consolidated                 
          herewith:  South Denali Lands Trust, docket No. 6085-99; Denali             
          Company Trust, docket No. 6086-99; Denali Company Trust, docket             
          No. 15498-99; and Steve M. Norton and Khristine Norton, docket              
          No. 15499-99.                                                               





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