Estate of Marie S. Hubberd, Deceased, John B. McNamara, Jr., and Clayborne L. Nettleship, Co-Independent Executors - Page 1

                                 T.C. Memo. 1998-428                                  

                               UNITED STATES TAX COURT                                

          ESTATE OF MARIE S. HUBBERD, DECEASED, JOHN B.                               
          McNAMARA, JR., AND CLAYBORNE L. NETTLESHIP,                                 
          CO-INDEPENDENT EXECUTORS, Petitioner v.                                     
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                

          Docket No. 1941-98.                  Filed December 7, 1998.                

          Kevin P. Kennedy, for petitioner.                                           
          Deborah H. Delgado, for respondent.                                         

                                 MEMORANDUM OPINION                                   

          ARMEN, Special Trial Judge:  This matter is before the Court                
          on petitioner's Motion for Partial Summary Judgment.  The issue             
          for decision is whether a transfer made prior to the decedent's             

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