Estate of Theodore J. Chamberlain - Page 1
















                                 T.C. Memo. 1999-181                                  


                               UNITED STATES TAX COURT                                


                    ESTATE OF THEODORE J. CHAMBERLAIN, DECEASED,                      
               DALE CHAMBERLAIN, PERSONAL REPRESENTATIVE, Petitioner v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2999-97.                      Filed June 1, 1999.           

               Joseph Wetzel, Gary R. DeFrang, and Russell A. Sandor, for             
          petitioner.                                                                 
               Gerald W. Douglas, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               BEGHE, Judge:  Respondent determined a deficiency of                   
          $201,551 in Federal estate tax of the Estate of Theodore J.                 
          Chamberlain (decedent) and an accuracy-related penalty of $38,423           
          for negligence under section 6662(b)(1).                                    







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