Estate of Elma Middleton Dailey, Deceased, Donor, K. Robert Dailey, II, Executor - Page 1
















                                 T.C. Memo. 2001-263                                  


                               UNITED STATES TAX COURT                                


                 ESTATE OF ELMA MIDDLETON DAILEY, DECEASED, DONOR,                    
                    K. ROBERT DAILEY, II, EXECUTOR, Petitioner v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                     ESTATE OF ELMA MIDDLETON DAILEY, DECEASED,                       
                    K. ROBERT DAILEY, II, EXECUTOR, Petitioner v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 6251-00, 6262-00.      Filed October 3, 2001.              

               Harold A. Chamberlain and Michael C. Riddle, for                       
          petitioners.                                                                
               Richard T. Cummings, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notices dated March 15, 2000, respondent             
          determined a 1992 Federal gift tax deficiency of $53,808 and                
          section 6651(a) addition to tax of $13,452 relating to docket No.           





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