Estate of Robert Wellford Lineweaver, Deceased, North Carolina Trust Company, Executor - Page 2

          death, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     
               The issue for decision is whether the amount of $100,000               
          paid to decedent's former wife may be deducted as a claim against           
          the estate under section 2053(a)(3).                                        
          FINDINGS OF FACT                                                            
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the exhibits attached thereto are              
          incorporated herein by this reference.                                      
               Robert Wellford Lineweaver (decedent) died testate on                  
          June 14, 1990.  The executor of decedent's estate is the North              
          Carolina Trust Company.1  The principal place of business of the            
          executor was in Greensboro, North Carolina, at the time it filed            
          the petition in this case.  Decedent was domiciled in North                 
          Carolina on the date of his death.                                          
               Decedent and his first wife, now Kathleen Powell Lyon                  
          (Kathleen), were married on August 28, 1965.  They had three                
          children:  Kelly, born February 12, 1969; Kathryn, born January             
          28, 1971; and Allison, born April 13, 1973.                                 
               During October of 1980, decedent and Kathleen asked Clifford           
          Frazier, Jr., an attorney practicing in Greensboro, North                   
          Carolina, to prepare a deed of separation in anticipation of the            
          termination of their marriage.  Mr. Frazier provided legal                  


          1  The North Carolina Trust Company is a coexecutor, and                    
          decedent's brother, Francis B. Lineweaver, is the other                     
          coexecutor of the estate.                                                   




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