                              ___________

                              No. 95-2709
                             ___________

Tony and Susan Alamo Foundation, *
                                 *
      Appellant,                  *
                                 *
            v.                     *
                                 *
Commissioner of Internal Revenue,*
                                  *
      Appellee.                      *
_________________________________*
                                 *
Tony and Susan Alamo Foundation, *
Inc., Transferee,                *
                                 *
      Appellant,                  * Appeal from the United
                                   * States Tax Court
                           *
      v.                          * [UNPUBLISHED]
                                 *
Commissioner of Internal Revenue,*
                                 *
      Appellee.                   *
_________________________________*
                                 *
Twentieth Century Holiness       *
Tabernacle, Transferee,          *
                                 *
      Appellant,                  *
                                 *
      v.                          *
                                 *
Commissioner of Internal Revenue,*
                                 *
      Appellee.                   *
_________________________________*
                                 *
Music Square Church, Inc.,       *
Transferee,                      *
                                 *
      v.                          *
                                 *
Commissioner of Internal Revenue,*
                                 *
      Appellee.                   *
                        __________________________

                          Submitted:      March 12, 1996

                              Filed: July 12, 1996
                         __________________________


Before MAGILL, FLOYD R. GIBSON, and HEANEY, Circuit Judges.

                              __________________________


PER CURIAM.


     The Tony and Susan Alamo Foundation, Inc., Twentieth Century Holiness
Tabernacle,    and    Music   Square    Church,   Inc.,   appeal   the   tax   court's1
decisions granting the Commissioner's motions for summary judgment.             Having
carefully reviewed the record and the parties' briefs, we conclude that no
error of law or fact appears and that an opinion would lack precedential
value.


     Accordingly, we affirm.           See 8th Cir. R. 47B.


     A true copy.


              Attest:


                     CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.




     1
         The Honorable David Laro, United States Tax Court Judge.

                                           2
