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                               UNITED STATES TAX COURT                                


                    ESTATE OF HARRY FAGAN, JR., DECEASED, FIRST                       
                       CITIZENS BANK, EXECUTOR, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4688-97.                Filed February 16, 1999.            


               Maria M. Lynch, for petitioner.                                        
               Edwina L. Charlemagne, for respondent.                                 


                                 MEMORANDUM OPINION                                   

               COHEN, Chief Judge:  Respondent determined a deficiency in             
          the Federal estate tax of the estate of Harry Fagan, Jr., in the            
          amount of $84,899.  The issues for decision are:

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