Estate of Morton B. Harper - Page 1

                                 T.C. Memo. 2000-202                                  

                               UNITED STATES TAX COURT                                

               ESTATE OF MORTON B. HARPER, DECEASED, MICHAEL A. HARPER,               
                               EXECUTOR, Petitioner v.                                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19336-98.            Filed June 30, 2000.                   

               Warren J. Kessler and Joan B. Kessler, for petitioner.                 
               Donna F. Herbert and Steven M. Roth, for respondent.                   

                                 MEMORANDUM OPINION                                   

               WELLS, Chief Judge:  The instant case is before us on                  
          respondent's motion for partial summary judgment pursuant to Rule           
          121(a)1.  The issue to be decided is whether, pursuant to section           

          1    Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the taxable years in                

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