Estate of Cyril I. Magnin, Deceased, Donald Isaac Magnin, Executor - Page 1















                                 T.C. Memo. 2001-31                                   


                               UNITED STATES TAX COURT                                


              ESTATE OF CYRIL I. MAGNIN, DECEASED, DONALD ISAAC MAGNIN,               
                               EXECUTOR, Petitioner v.                                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 24883-92.          Filed February 12, 2001.                 

               Stuart S. Lipton, Frederick J. Adam, Jerome B. Falk, Jr.,              
          Douglas A. Winthrop, and Denise M. Riley, for petitioner.                   
               Rebecca T. Hill, for respondent.                                       


                SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION                  

               RUWE, Judge:  This case is before the Court on remand from             
          the Court of Appeals for the Ninth Circuit for further                      
          consideration consistent with its opinion in Estate of Magnin v.            


               *This Memorandum Opinion supplements our Memorandum Opinion            
          in Estate of Magnin v. Commissioner, T.C. Memo. 1996-25, revd.              
          and remanded 184 F.3d 1074 (9th Cir. 1999).                                 




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