Estate of Catherine E. Dowell, Deceased, Patricia Low, Executrix - Page 1

                                 T.C. Memo. 1996-491                                  


                               UNITED STATES TAX COURT                                


                       ESTATE OF CATHERINE E. DOWELL, DECEASED,                       
                       PATRICIA LOW, EXECUTRIX, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16019-94.                 Filed October 30, 1996.           


               Joel L. Shoobe, for petitioner.                                        
               Albert G. Kobylarz and Richard E. Buchbinder, for                      
          respondent.                                                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a deficiency of                 
          $127,304 in petitioner's Federal estate tax.  Respondent filed an           
          amended answer asserting an additional deficiency of $61,532.               







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