T.C. Memo. 1995-561                                  
                               UNITED STATES TAX COURT                                
                 ESTATE OF DONALD H. RAY, DECEASED, PATRICIA G. RAY,                  
                     INDEPENDENT EXECUTRIX, AND PATRICIA G. RAY,                      
             Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent              
               CIPRIANO DOMINGUEZ AND THE ESTATE OF ISABEL DOMINGUEZ,                 
                 DECEASED, CIPRIANO DOMINGUEZ, INDEPENDENT EXECUTOR,                  
             Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent              
               Docket Nos. 4582-93, 4583-93.       Filed November 27, 1995.           
               Thomas E. Redding, for petitioners.                                    
               Dennis M. Kelly, for respondent.                                       
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CLAPP, Judge:  Respondent determined additions to                      
          petitioners' Federal income taxes as follows:                               
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