Estate of Dorothy Morganson Schauerhamer, Deceased, Karl C. Dean, Personal Representative - Page 1

                                 T.C. Memo. 1997-242                                  

                               UNITED STATES TAX COURT                                

                ESTATE OF DOROTHY MORGANSON SCHAUERHAMER, Deceased,                   
                KARL C. DEAN, PERSONAL REPRESENTATIVE, Petitioner v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 25058-95.              Filed May 28, 1997.                  

               Owen G. Fiore and John F. Ramsbacher, for petitioner.                  
               G. Michelle Ferreira and Kimberley J. Peterson, for                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notice of deficiency dated August 31,                
          1995, respondent determined a $947,049 deficiency in petitioner's           
          estate tax and a $189,410 accuracy-related penalty for                      
          negligence.  Unless otherwise indicated, all section references             

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