T.C. Memo. 1999-15
UNITED STATES TAX COURT
ESTATE OF ETHEL S. NOWELL, DECEASED,
DAVID A. PRECHEL, PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19056-96. Filed January 26, 1999.
Alfred J. Olsen, James J. Rossie, Jr., Stephen E. Silver,
Brad S. Ostroff, and Martha C. Patrick, for petitioner.
Rick V. Hosler, for respondent.
MEMORANDUM OPINION
COHEN, Chief Judge: This case is before the Court on cross-
motions for partial summary judgment under Rule 121. Respondent
determined a deficiency of $342,688 in the Federal estate tax of
the estate of Ethel S. Nowell (decedent). The issues for
decision are: (1) Whether certain partnership interests
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