Elizabeth B. Miller - Page 1

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          T.C. Memo. 1996-3                                                           


          UNITED STATES TAX COURT                                                     

                 ELIZABETH B. MILLER, Petitioner v. COMMISSIONER OF                   
                            INTERNAL REVENUE, Respondent                              
                 ROBERT N. MILLER III, Petitioner v. COMMISSIONER OF                  
                            INTERNAL REVENUE, Respondent                              


               Docket Nos. 23465-93, 23558-93.   Filed January 11, 1996.              


               Ward R. Nyhus, Jr., for petitioners.                                   
               Steven M. Roth, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined the following defi-             
          ciencies under section 2501(a)1 in petitioners' Federal gift tax:           

          1  All section references are to the Internal Revenue Code (Code)           
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