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January 1, 1984, to June 30, 1984

Volume 82

(Cite 82 T.C.)

MARY T. PITTMAN

REPORTER OF DECISIONS

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1984

For sale by the Superintendent of Documents, U.S. Government Printing Office,

Washington, D.C. 20402

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Senior judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code of 1954:

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TABLE OF CASES REPORTED

Page 403 563 563

34 654 726

Abrams, Gale C.....
Adams, D. Doyl
Adams, Lou
Alexander, C. S., Estate
AMERCO...
Amity Leather Products Co.
Arthur Sack, Pension Paperwork, Inc., Plan Administrator of
Anthony C. Vigliotti, D.M.D., P.C. Defined Benefit Pension Plan and
Trust .....
Atkinson, Guy F., Co. of California and Subsidiaries ..
Baetens, Theodore L. and Joyce R ........
Bailey, George Howe, Jr., Administrator ad litem
Barnett, Robert, Executor
Beall, Mary F...
Beard, Robert D
Benbow, Donald L. and Patricia J
Benedict, Douglas G .......
Beyer, Jimmie L. and Edna L
Boomsliter, Robert and Jane
Boothe, Ferris F. and Dorothy S
Bowe, Gary D. and Judith R...
Branch Banking & Trust Co., Executor
Brinley, Eldon D. and Mary Alice
Brooks, Glenn D.........
Burbage, John Howard
Burcham, Carroll F. and Nancy E.
Burlington Northern Railroad Co., formerly Burlington Northern

Inc., Successor by Merger to St. Louis-San Francisco Railway Co .......
Byers, Kenneth G., Jr., and Nedra
Canada, Carter Hawkins (f.k.a. Larry E. Canada, Jr.) and Katherine N .....
Carolina, Clinchfield & Ohio Railway Co
Cass, Daniel W., Jr., and Barbara
Centronics Data Computer Corp. and Subsidiaries
Centronics Data Computer Corp. and Subsidiaries
Charles J. Cirelli & Son, Inc
Cirelli, Charles J. and Martha C.
Cirelli, Charles J. & Son, Inc
Cirelli, John .....
Cirelli, Joyce Ann, et al.
Cirelli, Lucia Ann....
Cirelli, Mary ....

741 275 152 952 492

70 766 941 573 208

96 804 208

34

932 413 546 208

143 919 973 888 941 444 467 335 335 335 335 335 335 335

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