R. William Becker and Mary Ann Becker - Page 1

                                 T.C. Memo. 2006-264                                  


                               UNITED STATES TAX COURT                                


                R. WILLIAM BECKER AND MARY ANN BECKER, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
             BECKER HOLDING CORPORATION AND SUBSIDIARIES, Petitioner v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 13725-02, 6400-03.   Filed December 13, 2006.              


               Scott M. Dayan, Stanley H. Eleff, William P. Ewing, Michael            
          K. Green, and Ellen Wasserstrom, for petitioners in docket No.              
          13725-02.                                                                   
               Jerald David August and James P. Dawson, for petitioner in             
          docket No. 6400-03.                                                         
               Andrew M. Tiktin and Sergio Garcia-Pages, for respondent.              










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