Catherine Chimblo and Estate of Gus Chimblo, Deceased, Catherine Chimblo, Executrix - Page 1

                                        T.C. Memo. 1997-535                                              


                                      UNITED STATES TAX COURT                                            


                   CATHERINE CHIMBLO AND ESTATE OF GUS CHIMBLO, DECEASED,                                
                         CATHERINE CHIMBLO, EXECUTRIX, Petitioners v.                                    
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    
              JOSEPHINE CHIMBLO AND ESTATE OF ANTHONY J. CHIMBLO, DECEASED,                              
                         ROSALIE MONAHAN, EXECUTRIX, Petitioners v.                                      
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                  Docket Nos. 16546-96, 16804-96.    Filed December 3, 1997.                             


                  Tobias Weiss, for petitioners.                                                         
                  Andrew M. Winkler, for respondent.                                                     















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