T.C. Memo. 2004-272                                  
                               UNITED STATES TAX COURT                                
                       ERIC B. BENSON, ET AL.,1 Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos.   585-98, 19416-98,   Filed November 29, 2004.             
                           19417-98, 19421-98,                                        
                           12967-00, 14171-01.                                        
               John M. Youngquist, for petitioners.                                   
               Michael E. Melone and Charlotte Mitchell, for respondent.              
               1Cases of the following petitioners are consolidated                   
          herewith:  Brad D. Benson, docket No. 19416-98; Mark D. Benson,             
          docket No. 19417-98; Eric B. Benson, docket No. 19421-98; Burton            
          O. and Elizabeth C. Benson, docket Nos. 12967-00 and 14171-01.              
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