Estate of Bert B. Rapp, Deceased, Richard L. Rapp, Executor - Page 1

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             T.C. Memo. 1996-10                                                       

                                                                                     
                               UNITED STATES TAX COURT                                


                          ESTATE OF BERT B. RAPP, DECEASED,                           
                       RICHARD L. RAPP, EXECUTOR, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


                  Docket No. 19107-92.          Filed January 18, 1996.               

                  Dennis N. Brager and Gerald E. Lunn, Jr., for                       
             petitioner.                                                              
                  Clifton B. Cates III and Nancy C. McCurley, for                     
             respondent.                                                              

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
                  WHALEN, Judge:  Respondent determined the following                 
             deficiency in, and additions to, petitioner's Federal                    
             estate tax: