Estate of Etta H. Weinberg - Page 1





                                                                                     
                                                                                     
                                                                                     
                                                                                     
                                                                                     
                                                                                     
                                                                                     





                                 T.C. Memo. 2000-51                                   


                               UNITED STATES TAX COURT                                


             ESTATE OF ETTA H. WEINBERG, DECEASED, MELLON BANK, DONALD                
             H. HERMAN AND LOUISE W. ALBERT, EXECUTORS, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


                  Docket No. 5076-97.           Filed February 15, 2000.              


                  Steven T. Stern and David J. Ackerman, for petitioners.             
                  Alan S. Kline, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
                  WHALEN, Judge:  Respondent determined a deficiency                  
             of $760,515 in the Federal estate tax of the estate of                   
             Mrs. Etta H. Weinberg, herein referred to as the decedent.               
             After concessions by the parties, the sole issue for                     
             decision is the fair market value of a limited partnership               







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