Estate of James W. Boyle - Page 1
















                                 T.C. Memo. 2001-235                                  


                               UNITED STATES TAX COURT                                


           ESTATE OF JAMES W. BOYLE, DECEASED, NANCY A. BOYLE AND JAMES H.            
          CASE, CO-PERSONAL REPRESENTATIVES AND NANCY A. BOYLE, Petitioners           
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    


               Docket No. 18586-98.               Filed September 10, 2001.           


               David W. K. Wong, for petitioners.                                     
               Henry E. O’Neill, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        


               MARVEL, Judge:   Respondent determined a deficiency of                 
          $60,820 in the Federal income tax of petitioner Nancy A. Boyle              
          (Mrs. Boyle) and her deceased husband, James W. Boyle (decedent),           









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