Estate of Lieselotte Kohlsaat, Deceased, Peter Kohlstaat, Coexecutor - Page 1

                                       T.C. Memo. 1997-212                                            

                                     UNITED STATES TAX COURT                                          

                           ESTATE OF LIESELOTTE KOHLSAAT, DECEASED,                                   
                          PETER KOHLSAAT, COEXECUTOR, Petitioner v.                                   
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 22465-94.                      Filed May 7, 1997.                        

                  Rocco J. Labella and Arthur P. Zucker, for petitioner.                              
                  Frank A. Racaniello, for respondent.                                                

                           MEMORANDUM FINDINGS OF FACT AND OPINION                                    

                  SWIFT, Judge:  Respondent determined a deficiency of                                
           $337,474 in the Federal estate tax of the Estate of decedent                               
           Lieselotte Kohlsaat.                                                                       
                  Unless otherwise indicated, all section references are to                           
           the Internal Revenue Code in effect for June 5, 1990, the date of                          

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