July 1, 1992, to December 31, 1992

Volume 99

(Cite 99 T.C.)

JOHN T. FEE
REPORTER OF DECISIONS

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1992

Senior judges recalled to perform judicial duties under the

provisions of section 7447 of the Internal Revenue Code:

Klosterman, Walter F., Estate, Kent and Alan Klosterman,

Personal Representatives

313

Krause, Gary E., Tax Matters Partner

132