Estate of George A. Lehmann, Deceased, Walter G. Kealy, Jr., Personal Representative - Page 1

                                       T.C. Memo. 1997-392                                            


                                     UNITED STATES TAX COURT                                          


                     ESTATE OF GEORGE A. LEHMANN, DECEASED, WALTER G.                                 
                     KEALY, JR. PERSONAL REPRESENTATIVE, Petitioner v.                                
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  


                  Docket No. 1282-96.                   Filed August 26, 1997.                        


                  James M. Kefauver and Lawrence L. Bell, for petitioner.                             
                  Warren P. Simonsen and Susan T. Mosley, for respondent.                             


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                    

                  HAMBLEN, Judge:  Respondent determined a deficiency in                              
            petitioner's Federal estate tax in the amount of $266,970.                                
            Petitioner is the Estate of George A. Lehmann (decedent).  The                            
            issue for decision is whether petitioner correctly valued the                             







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