Estate of James T. Callaway, Deceased, Elizabeth N. Callaway, Executrix, and Elizabeth N. Callaway - Page 23

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          Consequently, we shall deny petitioners' motion for summary                 
          judgment insofar as the motion pertains to Mrs. Callaway.                   
                         To reflect the foregoing,                                    
          An order will be issued                                                     
                                        dismissing this case for lack                 
                                        of jurisdiction as to the estate              
                                        of James T. Callaway, amending                
                                        the caption of the case as                    
                                        appropriate, and denying                      
                                        petitioners' motion for summary               
                                        judgment as moot insofar as the               
                                        motion pertains to decedent's                 
                                        estate and denying petitioner's               
                                        motion for summary judgment                   
                                        insofar as the motion pertains to             
                                        Mrs. Callaway.                                


















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