1
See Sec. 5891(c)(1)(B).
2
See Edward E. Robinson, 102 TC 116 (1994), aff’d and rev’d in
part, 70 F3d 34 (5th Cir. 1995).
3
See Bill E. McKay, Jr.,
102 TC 465 (1994), vacat’d on other grounds, 84 F3d 433 (5th Cir. 1996), and IRS
Letter Ruling 8437084 (6/13/84).
4
See Robinson, note 2 supra.