Estate of Willis Edward Clack, Deceased, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative - Page 74

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               CHIECHI, Judge dissenting:  I join in Judge Parker's dissent           
          to the extent it addresses the QTIP issue.  However, in light of            
          the majority's interpretation of section 2056(b)(7), I do not               
          believe it necessary or appropriate to decide the venue issue               
          that Judge Parker addresses in her dissent.  Accordingly, I do              
          not join Judge Parker's dissent to the extent it considers that             
          issue.                                                                      

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