Estate of Algerine Allen Smith, Deceased, James Allen Smith, Executor - Page 30

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               For the foregoing reasons, we hold that the taxable estate             
          must be increased by the amount of section 1341(a) relief that is           
          attributable to the amount petitioner paid to Exxon in settlement           
          of its claim.                                                               


          Decision will be entered                                                    
          under Rule 155 in docket No.                                                
                                             19200-94.                                
                                                  Decision will be entered            
                                             for petitioner in docket No.             
                                             3976-95.                                 
                                                                                     

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