Estate of Barkat A. Khan, Deceased, Mohammed Aslam Khan, Executor - Page 1

                                 T.C. Memo. 1998-22                                   


                               UNITED STATES TAX COURT                                

              ESTATE OF BARKAT A. KHAN, DECEASED, MOHAMMED ASLAM KHAN,                
                               EXECUTOR, Petitioner v.                                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


          Docket No. 6580-95.                  Filed January 20, 1998.                
                                                                                     

          John L. Burghardt, for petitioner.                                          
          Robert E. Cudlip, for respondent.                                           



                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WRIGHT, Judge:  Respondent determined a deficiency of                  
          $179,278 in petitioner's Federal estate tax.  After concessions             
          by petitioner,1 the sole issue for decision is whether decedent,            

               1 Petitioner has stipulated that it is not entitled to a               
          marital deduction of $7,000 or additional Schedule J expenses of            
                                                             (continued...)           




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