Estate of Charles N. Aronson, Deceased, Barney P. Aronson, Executor - Page 1

                                 T.C. Memo. 2003-189                                  


                               UNITED STATES TAX COURT                                


             ESTATE OF CHARLES N. ARONSON, DECEASED, BARNEY P. ARONSON,               
                               EXECUTOR, Petitioner v.                                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5873-01.                Filed June 30, 2003.                

               Roger B. Simon, for petitioner.                                        
               Jennifer S. McGinty, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined a deficiency of                 
          $2,224,224.71 in the Federal estate tax of the Estate of Charles            
          N. Aronson (decedent).  Unless otherwise indicated, all section             
          references are to the Internal Revenue Code in effect for the               
          date of decedent’s death.                                                   







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