Estate of Frank A. Branson - Page 1

















                                 T.C. Memo. 1999-231                                  


                               UNITED STATES TAX COURT                                


                        ESTATE OF FRANK A. BRANSON, DECEASED,                         
                    MARY M. MARCH, EXECUTOR, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10028-95.                    Filed July 13, 1999.           


               Robert A. Mills, Marco L. Quazzo, and Mary Catherine Wirth,            
          for petitioner.                                                             
               Rebecca T. Hill, Bryce A. Kranzthor, and Elizabeth                     
          Groenewegen, for respondent.                                                


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PARR, Judge:  Respondent determined a deficiency of $756,564           
          in petitioner's Federal estate tax.                                         







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