Estate of Leona Engelman, Deceased, Peggy D. Mattson, Executor - Page 31

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          insufficient in and of itself to satisfy the requirements of                
          section 2055.                                                               
               D.  Conclusion                                                         
               For the reasons discussed above, the estate is not entitled            
          to charitable deductions for the amounts distributed to                     
          beneficiaries named in Trust B of the Engelman Living Trust.                
               To reflect the foregoing and concessions,                              

                                                  Decision will be entered            
                                             under Rule 155.                          

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