                            T.C. Memo. 2013-137



                       UNITED STATES TAX COURT



                BENJAMIN J. ASHMORE, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 1146-12.                         Filed May 30, 2013.



     This opinion was withdrawn by order dated July 2, 2013, and replaced by

T.C. Memo. 2016-36, filed March 2, 2016.
