Estate of Carolyn J. Rogers - Page 1
















                                 T.C. Memo. 2000-133                                  


                               UNITED STATES TAX COURT                                


             ESTATE OF CAROLYN J. ROGERS, DECEASED, JOHN A. ROGERS, III,              
              EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE,               
                                     Respondent                                       


               Docket No. 2796-97.                    Filed April 12, 2000.           


               David D. Aughtry and Howard W. Neiswender, for petitioner.             
               Robert W. West, for respondent.                                        

                                 MEMORANDUM OPINION                                   


               HAMBLEN, Judge:  Respondent determined a deficiency of                 
          $305,997 in the Federal estate tax of the Estate of Carolyn J.              
          Rogers (decedent).  After concessions by the parties,1 the issue            

               1The parties made the following concessions:  Petitioner did           
                                                             (continued...)           





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