Estate of John T. Sobota, Deceased, T.J. Sobota, Personal Representative - Page 1

                                 T.C. Memo. 1996-294                                  

                               UNITED STATES TAX COURT                                

                         ESTATE OF JOHN T. SOBOTA, DECEASED,                          
                T. J. SOBOTA, PERSONAL REPRESENTATIVE, Petitioner v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11158-94.                    Filed June 25, 1996.           

               T. J. Sobota, for petitioner.                                          
               J. Paul Knap and Mark J. Miller, for respondent.                       

                                 MEMORANDUM OPINION                                   

               TANNENWALD, Judge:  Respondent determined a deficiency of              
          $158,064 in petitioner's Federal estate tax.  The sole issue for            
          decision is whether the amount of the marital deduction under               

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