Estate of John Kenly, Deceased, Betty B. Kenly, Personal Representative - Page 2

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                            MEMORANDUM FINDINGS OF FACT AND OPINION                                       

                  HALPERN, Judge:  Respondent has determined a deficiency in                              
            Federal estate tax of $1,837,266 and an accuracy related penalty                              
            of $367,453.  Respondent’s determination of a deficiency relates                              
            primarily to her determination that certain property was the                                  
            separate property of decedent John Kenly (decedent) at the time                               
            of his death and was not community property.  As a result of                                  
            concessions made by respondent, the only issue we must decide is                              
            whether the property in question was separate property or                                     
            community property.  Unless otherwise noted, all section                                      
            references are to the Internal Revenue Code in effect at the time                             
            of decedent's death, and all Rule references are to the Tax Court                             
            Rules of Practice and Procedure.                                                              
                                           FINDINGS OF FACT                                               
                  Some facts have been stipulated and are so found.  The                                  
            stipulations of fact filed by the parties and accompanying                                    
            exhibits are incorporated herein by this reference.                                           
                  In the petition, petitioner Betty B. Kenly (petitioner)                                 
            represents that her address is in Meadview, Arizona.                                          
                  Decedent died intestate on December 23, 1990.  At the time                              
            of his death, decedent was married to petitioner.  Decedent and                               
            petitioner had been married for 35 years, and they had resided in                             
            Arizona for all of that time.  Decedent was also survived by two                              
            sons, Mark and Rodney Kenly, and by several grandchildren.                                    

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