T.C. Memo. 1998-50
UNITED STATES TAX COURT
ESTATE OF EDNA PEARCE LOCKETT, DECEASED, DAVID F. LANIER,
PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 6551-95. Filed February 9, 1998.
Merritt A. Gardner, for petitioner.
William R. McCants, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined a deficiency of
$1,523,796 in petitioner's Federal estate tax. After
concessions, the issues for decision are: (1) Whether a transfer
of real property by petitioner qualifies for the charitable
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