O. D. McKee and Estate of Anna Ruth McKee, Deceased, R. Ellsworth McKee and Jack C. McKee, Co-Executors - Page 1

                                 T.C. Memo. 1996-362                                  


                               UNITED STATES TAX COURT                                


          O. D. MCKEE AND ESTATE OF ANNA RUTH MCKEE, DECEASED, R. ELLSWORTH           
          MCKEE AND JACK C. MCKEE, CO-EXECUTORS, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18824-93.                   Filed August 7, 1996.           


               Kirk Snouffer, for petitioners.                                        
               Edsel Ford Holman, Jr., for respondent.                                


                                 MEMORANDUM OPINION                                   

               HAMBLEN, Judge:  Respondent determined deficiencies in O.D.            
          McKee's gift tax in the amounts of $918,879 and $16,737 for the             
          periods ending December 31, 1988 and 1990, respectively.                    
          Respondent determined a deficiency in Anna Ruth McKee's                     
          (decedent) gift taxes in the amount of $918,879 for the period              





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