Estate of Helen A. Deputy, Deceased, William J. Deputy, Co-Executor - Page 1

                              T.C. Memo. 2003-176                                     


                               UNITED STATES TAX COURT                                


                  ESTATE OF HELEN A. DEPUTY, DECEASED, WILLIAM J.                     
                         DEPUTY, CO-EXECUTOR, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 9308-01, 9309-01.      Filed June 13, 2003.                


               Albert L. Grasso, Donald J. Russ, Jr., and John P. Adams,              
          for petitioner.                                                             
               Michael F. O’Donnell, Gregory J. Stull, and Thomas D. Yang,            
          for respondent.                                                             
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GERBER, Judge:  In these consolidated cases,1 respondent               
          determined a $1,295,274 deficiency in estate tax and a $162,715             
          deficiency in gift tax.  The parties have resolved all issues               


               1 These cases were consolidated for purposes of trial,                 
          briefing and opinion.                                                       




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