Estate of Marguerite S. Millikin, Deceased, Quentin Alexander, Executor, and Severance A. Millikin Trust B, Society National Bank, F.K.A. Ameritrust Company, Trustee - Page 1

                                        T.C. Memo. 1998-456                                             


                                     UNITED STATES TAX COURT                                            


                         ESTATE OF MARGUERITE S. MILLIKIN, DECEASED,                                    
                  QUENTIN ALEXANDER, EXECUTOR, AND SEVERANCE A. MILLIKIN                                
                      TRUST B, SOCIETY NATIONAL BANK, F.K.A. AMERITRUST                                 
                      COMPANY, TRUSTEE, Petitioners v. COMMISSIONER OF                                  
                                  INTERNAL REVENUE, Respondent*                                         


                  Docket No. 9928-93.                Filed December 29, 1998.                           


                  Robert E. Glaser, for petitioners.                                                    
                  Dennis G. Driscoll, for respondent.                                                   




                  * This case is before the Court on remand from the U.S.                               
            Court of Appeals for the Sixth Circuit.  Estate of Millikin v.                              
            Commissioner, 125 F.3d 339 (6th Cir. 1997) (en banc), vacating                              
            106 F.3d 1263 (6th Cir. 1997); revg. and remanding T.C. Memo.                               
            1995-288; and overruling Estate of Park v. Commissioner, 475 F.2d                           
            673 (6th Cir. 1973), revg. 57 T.C. 705 (1972), on which we relied                           
            in Millikin v. Commissioner, supra.                                                         




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