Estate of Gladys J. Cook - Page 1

                                 T.C. Memo. 2001-170                                  

                               UNITED STATES TAX COURT                                

                         ESTATE OF GLADYS J. COOK, DECEASED,                          
                     VERNA LEE STEELE, EXECUTRIX, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15284-99.                     Filed July 9, 2001.           

               John W. Porter, Walker Arenson, and S. Stacy Eastland, for             
               Lillian D. Brigman and Richard T. Cummings, for respondent.            

                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  Respondent determined a deficiency of                  
          $873,544 and a penalty under section 66621 of $168,999 in the               

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the date of decedent’s              
          death, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     

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