Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek, Co-Executors - Page 1

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                                 T.C. Memo. 2004-27                                   


                               UNITED STATES TAX COURT                                
          ESTATE OF EMANUEL TROMPETER, DECEASED,                                      
          ROBIN CAROL TROMPETER GONZALEZ AND JANET ILENE TROMPETER                    
          POLACHEK, CO-EXECUTORS, Petitioner v. COMMISSIONER OF                       
          INTERNAL REVENUE, Respondent*                                               


               Docket No.  11170-95.           February 4, 2004.                      


               Robert A. Levinson and Avram Salkin, for petitioner.                   
               Irene Scott Carroll, for respondent.                                   


                           SUPPLEMENTAL MEMORANDUM OPINION                            

               LARO, Judge:  This case is before the Court upon remand from           
          the Court of Appeals for the Ninth Circuit.  We issued our                  
          initial report in this case on January 27, 1998, and filed that             


               *This Supplemental Memorandum Opinion supplements our prior            
          Memorandum Opinion in Estate of Trompeter v. Commissioner, T.C.             
          Memo. 1998-35, supplemented by 111 T.C. 57 (1998), vacated and              
          remanded 279 F.3d 767 (9th Cir. 2002).