Estate of Ethel S. Nowell, Deceased, David A. Prechel, Personal Representative - Page 1

                                 T.C. Memo. 1999-15                                   

                               UNITED STATES TAX COURT                                

                        ESTATE OF ETHEL S. NOWELL, DECEASED,                          
              DAVID A. PRECHEL, PERSONAL REPRESENTATIVE, Petitioner v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19056-96.                 Filed January 26, 1999.           

               Alfred J. Olsen, James J. Rossie, Jr., Stephen E. Silver,              
          Brad S. Ostroff, and Martha C. Patrick, for petitioner.                     
               Rick V. Hosler, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               COHEN, Chief Judge:  This case is before the Court on cross-           
          motions for partial summary judgment under Rule 121.  Respondent            
          determined a deficiency of $342,688 in the Federal estate tax of            
          the estate of Ethel S. Nowell (decedent).  The issues for                   
          decision are:  (1) Whether certain partnership interests                    

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