Estate of Philip Meriano, Deceased, Anita Panepinto, Administratrix - Page 1

                                 T.C. Memo. 1996-58                                   


                               UNITED STATES TAX COURT                                


              ESTATE OF PHILIP MERIANO, DECEASED, ANITA PANEPINTO,                    
          ADMINISTRATRIX, Petitioner v.                                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent.                     


               Docket No. 26622-81.       Filed February 15, 1996.                    


               James S. Tupitza and Ridgeley A. Scott, for petitioner.                
               Joellyn Cattell, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

          DAWSON, Judge:  This case was heard by Special Trial Judge                  
          Daniel J. Dinan pursuant to the provisions of section 7443A(b)(4)           








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