T.C. Memo. 1997-302
UNITED STATES TAX COURT
ESTATE OF CAROLYN W. HOLLAND, DECEASED,
JACK K. HOLLAND, LEWIS G. HOLLAND, SR., AND
BETTY H. KANN, EXECUTORS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7397-94. Filed June 30, 1997.
S. Jarvin Levison, for petitioner.
Clinton M. Fried, for respondent.
MEMORANDUM OPINION
PARR, Judge: Respondent determined a deficiency of $388,074
in the Federal estate tax of Carolyn W. Holland (decedent), who
died on November 25, 1989. Respondent also determined an
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