Robert Dallas - Page 1

                                T.C. Memo. 2006-212                                   


                               UNITED STATES TAX COURT                                


                            ROBERT DALLAS, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7493-04.               Filed September 28, 2006.            


               John M. Elias, Peter J. Ulrich, Rita M. Danylchuk, and Laura           
          Lavie, for petitioner.*                                                     
               Wendy D. Gardner and Brian E. Derdowski, Jr., for                      
          respondent.                                                                 








               *  Kenneth N. Laptook was substituted as counsel for John M.           
          Elias after trial, and all briefs except respondent’s response to           
          petitioner’s supplement to reply brief were filed.                          




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