Estate of Pearl I. Amlie, Deceased, Rodney B. Amlie, Executor - Page 1

                                 T.C. Memo. 2006-76                                   


                               UNITED STATES TAX COURT                                


           ESTATE OF PEARL I. AMLIE, DECEASED, RODNEY B. AMLIE, EXECUTOR,             
                                    Petitioner v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16039-02.               Filed April 17, 2006.               

               Robert E. Dallman, Michael G. Goller, and Robert B. Teuber,            
          for petitioner.                                                             

               James E. Schacht and Mark J. Miller, for respondent.                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GALE, Judge:  Respondent determined a Federal estate tax               
          deficiency of $360,266, and an accuracy-related penalty under               








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