Estate of Marie A. Maniglia, Deceased, Joseph S., Maniglia, Executor - Page 1

                                 T.C. Memo. 2005-247                                  


                               UNITED STATES TAX COURT                                


             ESTATE OF MARIE A. MANIGLIA, DECEASED, JOSEPH S. MANIGLIA,               
                               EXECUTOR, Petitioner v.                                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20141-03.             Filed October 26, 2005.               

               Paul J. Dee, Jr., and Jueun Chung, for petitioner.                     
               Michael R. Fiore, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  Respondent determined a $764,472 deficiency             
          in the estate tax of the Estate of Marie A. Maniglia (the                   
          decedent).  The issue we must decide is whether the entire value            
          of certain real property or only 50 percent of the value of that            
          property is properly includable in the decedent’s gross estate.             
          All section references are to the Internal Revenue Code, as                 





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