Estate of H.A. True, Jr. - Page 1




                                                                                     









                                 T.C. Memo. 2001-167                                  


                               UNITED STATES TAX COURT                                


            ESTATE OF H.A. TRUE, JR., DECEASED, H.A. TRUE, III, PERSONAL              
          REPRESENTATIVE, AND JEAN D. TRUE, ET AL.1, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 10940-97, 3408-98,           Filed July 6, 2001.           
                         3409-98.                                                     


               Buford P. Berry, Emily A. Parker, and Ronald M. Morris, for            
          petitioners.                                                                
               Richard D. D’Estrada and Robert A. Varra, for respondent.              


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
                                      Contents                                        
          Introduction ......................... 8                                    


               1Cases of the following petitioners are consolidated                   
          herewith:  Jean D. True, docket No. 3408-98 and Estate of H.A.              
          True, Jr., Deceased, H.A. True, III, Personal Representative,               
          docket No. 3409-98.                                                         




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