Estate of Ellie B. Williams, Deceased, Robert M. Driggers, Sr., Personal Representative, et al. - Page 37

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          E.   The Value of the Cadillac Brougham                                     
               Petitioner offered no evidence that the value of the 1992              
          Cadillac Brougham when decedent died in July 1992 was not                   
          $24,500, as determined by respondent.  The July 1992 Southeastern           
          edition of the N.A.D.A. Official Used Car Guide reports an                  
          average retail price of $24,475 for a used 1992 Cadillac                    
          Brougham.  We sustain respondent's determination on this issue.             

                                                  Decisions will be entered           
                                             under Rule 155.                          

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