Edith Hunter Hornberger, et al. - Page 1
















                                 T.C. Memo. 2000-42                                   


                               UNITED STATES TAX COURT                                


                  EDITH HUNTER HORNBERGER, ET AL.,1 Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 3656-98, 3658-98,        Filed February 9, 2000.           
          3676-98.                                                                    


               Craig D. Bell, for petitioners.                                        
               John C. McDougal, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  In separate notices of deficiency, respondent          
          determined the following deficiencies and additions to tax:                 


               1    Cases of the following petitioners are consolidated               
          herewith for purposes of trial, briefing, and opinion:  Estate of           
          Edna B. Hunter, Deceased, Shirley Hunter, Administratrix, docket            
          No. 3658-98; and EV Hunter Trust, Shirley M. Hunter and T.                  
          William Dowdy, Co-Trustees, docket No. 3676-98.                             




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