Estate of Eileen Kerr Stevens - Page 1
















                                 T.C. Memo. 2000-53                                   


                               UNITED STATES TAX COURT                                


                      ESTATE OF EILEEN KERR STEVENS, DECEASED,                        
                     DAMON R. STEVENS, EXECUTOR, Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22643-97.                Filed February 18, 2000.           


               David W. Hettig and Michael E. Klingler, for petitioner.               
               Steven Walker, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined a deficiency in                  
          petitioner’s Federal estate tax in the amount of $114,722.  The             
          deficiency arose in connection with the valuation of undivided              
          interests in real property held by decedent’s estate.  The                  
          parties have settled some issues, including the fair market value           
          of two of the three properties at issue.  The remaining issues we           





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