Estate of Lewis S. Thompson, III, Deceased, Synovus Trust Company, Successor Executor To Security Bank and Trust Company - Page 28

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          borrowed from the Trust pursuant to section 2053(a)(2).  The                
          correct amount of such deduction will be calculated under Rule              
          155.                                                                        
               We have considered all other arguments advanced by the                 
          parties, and to the extent they are not addressed herein, we find           
          them to be either not germane or unconvincing.                              
               To reflect the foregoing and petitioner's concession,                  
                                                                                     
                                                  Decision will be entered            
                                             under Rule 155.                          

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