Estate of Haines B. Gaffner - Page 1
















          T.C. Memo. 2001-239                                                         


                               UNITED STATES TAX COURT                                


             ESTATE OF HAINES B. GAFFNER, DECEASED, MARY ELLEN GAFFNER,               
               PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF                 
                            INTERNAL REVENUE, Respondent                              
                  MARY ELLEN GAFFNER, Petitioner v. COMMISSIONER OF                   
                            INTERNAL REVENUE, Respondent                              


               Docket Nos. 5522-00, 5523-00.   Filed September 14, 2001.              


               Mary Ellen Gaffner, personal representative at docket No.              
          5522-00 and pro se at docket No. 5523-00.                                   
               Robert S. Scarbrough, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined deficiencies in, and            
          additions to, Federal income tax (tax), as follows:                         







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