Estate of Willie C. Lloyd, Deceased, Iva Nell Holman, Executrix - Page 1

                                 T.C. Memo. 1996-30                                   



                               UNITED STATES TAX COURT                                


          ESTATE OF WILLIE C. LLOYD, DECEASED, IVA NELL HOLMAN, EXECUTRIX,            
             Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent               


               Docket No. 5223-91.            Filed January 29, 1996.                 


               Stewart R. Dudley, J. Birch Bowdre, Samuel H. Frazier,                 
          Elizabeth Ann McMahan, and Paul S. Leonard, for petitioner.                 
               Linda J. Wise, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WRIGHT, Judge:  Respondent determined a deficiency in                  
          petitioner's Federal estate tax in the amount of $1,275,416.                
          After concessions, the sole issue remaining for our decision is             







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