Estate of Florence H. Devida Johnson - Page 1

                                 T.C. Memo. 1999-284                                  

                               UNITED STATES TAX COURT                                

                   ESTATE OF FLORENCE H. DEVIDA JOHNSON, DECEASED,                    
                    RICHARD B. PERLMAN, EXECUTOR, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20477-96.               Filed August 27, 1999.              

               Richard B. Perlman, for petitioner.                                    
               Robert W. Dillard, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               LARO, Judge:  The parties submitted this case to the Court             
          without trial.  See Rule 122.  Respondent determined that                   
          Florence H. DeVida Johnson (Ms. Johnson) is personally liable as            
          a fiduciary for disbursements she made while acting as personal             
          representative of the estate of Samuel C. Johnson III (Mr.                  
          Johnson).  Respondent issued a notice of liability to the Estate            

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