Estate of Marie A. Bies - Page 1

                                       T.C. Memo. 2000-338                                             

                                     UNITED STATES TAX COURT                                           

                ESTATE OF MARIE A. BIES, DECEASED, LARRY D. DUNN, PERSONAL                             
                                 REPRESENTATIVE, Petitioner v.                                         
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 3159-99.                  Filed November 2, 2000.                         

                  Raymond D. Rossini, for petitioner.                                                  
                  Jack M. Forsberg, for respondent.                                                    

                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     

                  PARR, Judge:  Respondent determined a deficiency of $129,866                         
            in the estate's Federal estate tax.                                                        
                  The sole issue for decision1 is whether annual transfers of                          

                  1In the notice of deficiency, respondent disallowed certain                          
            funeral and administrative expenses and determined values for the                          
            Mueller-Bies Funeral Home, Inc. stock and other property that                              

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