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January 1, 1988, to June 30, 1988

Volume 90

(Cite 90 T.C.)

MARY T. PITTMAN
REPORTER OF DECISIONS

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1988

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

Washington, D.C. 20402

ERRATA

89 T.C. at 726 Estate of Egger v. Commissioner):

This opinion was filed September 30, 1987, not on September 23, as shown.

Counsel listing for the respondent should read:

Vincent J. Guiliano, Kevin C. Reilly, and Louis B. Jack, for the respondent.

89 T.C. at 837 and 848 (Segel v. Commissioner):

By Court order dated August 1, 1988, the text in footnote 26 on page 837 was deleted and the following text inserted in lieu thereof:

26 All ITC's generated through the 1975 tax year were used by petitioners to reduce their taxes. No ITC carryforwards remained available for petitioners through 1975—the latest year in issue for which respondent determined a minimum tax liability.

On page 848, the following paragraph was substituted for the last full paragraph:

In conclusion, we have found that sections 111, 58(h), and 47 do not provide petitioners with any statutory relief from the full recapture of the ITC's. In that tax credits are a matter of legislative grace (Rickard v. Commissioner, 88 T.C. 196), and we have not been shown any authority for granting to petitioners relief from full recapture under section 47, we hold that petitioners are liable for the full amount of ITC recapture and may not decrease their minimum tax liability on account of ITC's recaptured.

II

Chief Judge
SAMUEL B. STERRETT

Judges
HERBERT L. CHABOT

STEPHEN J. SWIFT ARTHUR L. NIMS III2

JULIAN I. JACOBS EDNA G. PARKER

JOEL GERBER MEADE WHITAKER

LAWRENCE A. WRIGHT JULES G. KÖRNER III

CAROLYN MILLER PARR PERRY SHIELDS

B. JOHN WILLIAMS, JR. LAPSLEY W. HAMBLEN, JR. THOMAS B. WELLS MARY ANN COHEN

ROBERT P. RUWE CHARLES E. CLAPP II

LAURENCE J. WHALEN

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

ARNOLD RAUM
WILLIAM M. DRENNEN
IRENE F. SCOTT
THEODORE TANNENWALD, JR.

C. MOXLEY FEATHERSTON
WILLIAM M. FAY
WILLIAM A. GOFFE
CHARLES R. SIMPSON

Special Trial Judges
MARVIN F. PETERSON, Chief Special Trial Judge
JAMES M. GUSSIS

JOAN SEITZ PATE
FRANCIS J. CANTREL

HU S. VANDERVORT DANIEL J. DINAN

D. IRVIN COUVILLION JOHN J. PAJAK

NORMAN H. WOLFE LEE M. GALLOWAY

STANLEY J. GOLDBERG HELEN A. BUCKLEY

CARLETON D. POWELL PETER J. PANUTHOS

LARRY L. NAMEROFF

CHARLES S. CASAZZA, Clerk
PAUL NEJELSKI, Court Administrator

Chief Judge Sterrett resigned May 31, 1988.
2 Judge Nims succeeded Judge Sterrett as Chief Judge on June 1, 1988.

UNITED STATES TAX COURT

WASHINGTON, D.C. 20217

GENERAL ORDER NO. 2

Supplement 16

The names of Judge Robert P. Ruwe and Judge Laurence J. Whalen are added to the list of alternate designees to Judge Mary Ann Cohen with respect to the Small Tax Case Division of the United States Tax Court effective as of July 1, 1988. The names of Judge Meade Whitaker and Judge B. John Williams, Jr., are deleted from said list effective as of that same date.

ARTHUR L. NIMS III

Chief Judge

Dated: Washington, D.C.

June 28, 1988

IV

TABLE OF CASES REPORTED

Page

103 1207 116 802 649 908 558

1090 878 259 816

Abeles, Harold A. and Barbara.
Addison International, Inc ....
Allerton, John S. and Juanita L
Amaral, Arthur A. and Lucette M...
Arnaud, Jean Simon Andre, Estate.
Avioli, Louis V. and Joan I ...
Bailey, Guy B., Jr., and Lois M., et al
Bank of America, National Trust & Savings Association, Adminis-

trator ..
Bell, Percy L. and Lois V., et al
Berkery, John ....
Betz, E. Richard and Carole A
Brewery Workers Pension and Retirement Fund, by Rocco DePerno,

et al ....
Brick, John
Burch, Linda L.....
Burnham Corp
Bush, Paul F....
Byrne, Christine A
California Health Facilities Authority.
Callis, Clayton F. and Sara S......
Campbell, William R. and Linda E...
Canzoneri, Jack....
Carbano, Richard ...
Carland, Inc......
Clark, James R. and Lila V
Clayden, Eric L. and Sheila P., et al
Cole, Eugene and Lois ...
Computer Programs Lambda, Ltd
Cook, David........
Cottage Savings Association
Crowder, Robert....
Cuzzocrea, Anthony D. and Marjorie F
DeMarco, Peter....
De Perno, Rocco ...
Dixon, Jerry R. and Patricia A., et al.
Dominion Trust Co .....
Dufresne, Robert L. and Carolyn S..
Elliott, Thomas O. and Carol J..
Esmark, Inc. and Affiliated Cos ..

465 465 280 953 862 1000 832 908 110 862 862 505

68 656 488 1124 975 372 1154 206 862 845 237 206 237 960 171

V

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