Estate of Louise Nevelson, Deceased, Mike Nevelson, Executor - Page 1

                                       T.C. Memo. 1996-361                                             

                                     UNITED STATES TAX COURT                                           

                   ESTATE OF LOUISE NEVELSON, DECEASED, MIKE NEVELSON,                                 
                                    EXECUTOR, Petitioner v.                                            
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 7754-92.                    Filed August 6, 1996.                         

                        On May 12, 1995, the Court filed a stipulation of                              
                  settled issues in this case.  In relevant part, the                                  
                  stipulation provided that:  (1) E would provide R with                               
                  documentation necessary to substantiate certain                                      
                  administration expenses on or before Jan. 15, 1996, and                              
                  (2) the parties would submit a decision document to the                              
                  Court on or before Apr. 15, 1996.  R now moves for                                   
                  entry of decision based on this stipulation.  E moves                                
                  to defer entry of decision until the earlier of:                                     
                  (1) June 6, 2001, (2) payment of D’s Federal gift                                    
                  taxes, or (3) any other date agreed to by the parties.                               
                  Held:  The Court will grant R’s motion and enter a                                   
                  decision based on the stipulation.                                                   

                  Richard J. Bronstein, for petitioner.                                                
                  Meryl Silver, for respondent.                                                        

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