T.C. Memo. 1998-309
UNITED STATES TAX COURT
ESTATE OF ETHEL M. CUMBER WILSON, DECEASED, ETHEL C. KELLY AND
DENNIS I. BELCHER, CO-EXECUTORS, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket No. 15559-96. Filed August 24, 1998.
Dennis I. Belcher, Michele A.W. McKinnon, and John F.
Kelly, for petitioner.
William Henck, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency of
$1,225,296 in petitioner's Federal estate tax plus an accuracy-
related penalty under section 66621 in the amount of $202,811.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect as of the date of decedent's
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