Estate of Charles Baxter Southern, Sr., Deceased, First American Trust Company, N.A., Co-Executor - Page 1

                                 T.C. Memo. 1997-13                                   

                               UNITED STATES TAX COURT                                

                  ESTATE OF CHARLES BAXTER SOUTHERN, SR., DECEASED,                   
           FIRST AMERICAN TRUST COMPANY, N.A., CO-EXECUTOR, Petitioner v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2249-95.              Filed January 7, 1997.                

               Allan J. Wade, for petitioner.                                         
               E. Ford Holman, Jr., for respondent.                                   
                                 MEMORANDUM OPINION                                   
               K�RNER, Judge:  This case is before the Court on                       
          petitioner's motion for summary judgment and respondent's motion            
          for partial summary judgment under Rule 121.1  There is no                  

          1  All statutory references are to the Internal Revenue Code                
          in effect as of the date of decedent's death, and all Rule                  
          references are to the Tax Court Rules of Practice and Procedure,            
          except as otherwise noted.                                                  

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