Estate of Ann H. Brookshire, Deceased, Harvey B. King, Independent Executor - Page 1

                                 T.C. Memo. 1998-365                                  


                               UNITED STATES TAX COURT                                


               ESTATE OF ANN H. BROOKSHIRE, DECEASED, HARVEY B. KING,                 
                         INDEPENDENT EXECUTOR, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9804-96.                Filed October 8, 1998.              


               William R. Cousins III, Robert Don Collier, and Robert M.              
          Bolton, for petitioner.                                                     
               Donna Mayfield Palmer, for respondent.                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined a deficiency of                   
          $3,509,857 in the Federal estate tax of the Estate of decedent              
          Ann H. Brookshire.                                                          






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