Estate of Pattie Welder Edwards - Page 1
















                                 T.C. Memo. 2001-229                                  


                               UNITED STATES TAX COURT                                


           ESTATE OF PATTIE WELDER EDWARDS, DECEASED, OAKES DAVID EDWARDS,            
            JR., AND PATRICIA EDWARDS CARSON, CO-EXECUTORS, Petitioner v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10172-99.                  Filed August 23, 2001.           


               Terrell W. Dahlman and Frederick F. Rogers, Jr., for                   
          petitioner.                                                                 
               Gerald L. Brantley, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined a deficiency of                   
          $523,771 in the 1994 Federal estate tax of the estate of Pattie             
          Welder Edwards (the estate).  After concessions, the issue for              
          decision is whether the ranch properties owned by decedent at her           






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