T.C. Memo. 1996-25                                   
                               UNITED STATES TAX COURT                                
                        ESTATE OF CYRIL I. MAGNIN, DECEASED,                          
                    DONALD ISAAC MAGNIN, EXECUTOR, Petitioner v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 24883-92.       Filed January 24, 1996.                     
               Donald L. Feurzeig, Derek T. Knudsen, and John M.                      
          Youngquist, for petitioner.                                                 
               Susan J. Adler and Rebecca T. Hill, for respondent.                    
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               RUWE, Judge:  Respondent determined a deficiency of                    
          $1,921,528 in petitioner's Federal estate tax.  By amended                  
          answer, respondent has asserted an increase in the deficiency in            
          petitioner's Federal estate tax in the amount of $157,685.                  
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