Estate of Suzanne W. Cullison, Deceased, J. Greg Cullison, Personal Representative - Page 1

                                 T.C. Memo. 1998-216                                  


                               UNITED STATES TAX COURT                                


             ESTATE OF SUZANNE W. CULLISON, DECEASED, J. GREG CULLISON,               
                       PERSONAL REPRESENTATIVE, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11573-96.                    Filed June 17, 1998.           


               James Powers, for petitioner.                                          
               Rick V. Hosler, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PARR, Judge:  Respondent determined a deficiency in Federal            
          gift tax against petitioner for 1989 of $559,435 and a deficiency           
          in Federal estate tax of $506,298.                                          
               After concessions, the issues for decision are:                        







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