Estate of Max L. Van Tine, Deceased, Ann Van Tine, Executor - Page 1

                                 T.C. Memo. 1998-344                                  


                               UNITED STATES TAX COURT                                


                        ESTATE OF MAX L. VAN TINE, DECEASED,                          
                        ANN VAN TINE, EXECUTOR, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20054-96.               Filed September 28, 1998.           


               Howard L. Sanger and Christopher S. Manes, for petitioner.             
               Christine V. Olsen and Gordon L. Gidlund, for respondent.              


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined a deficiency in                  
          petitioner's estate tax of $126,885.                                        
               Decedent conveyed joint tenancies in three parcels of real             
          property to his daughter several years before he died.  The sole            
          issue for decision is whether decedent's daughter contributed               






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