Estate of Isabelle N. Greenwood, Deceased, Donna Norquist and Christine N. Stamey, Independent Co-Executrixes - Page 7

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          named in the May 25, 1999, and November 19, 2001, powers of                 
          attorney (Forms 2848).                                                      
               Based on the above uncontested facts, the estate contends              
          that respondent failed to mail the notice of deficiency to the              
          taxpayer in order to satisfy section 6212 and that, therefore,              
          the notice of deficiency is invalid, depriving this Court of                
          jurisdiction over this matter.  The estate also contends that               
          based on two opinions of the United States Court of Appeals for             
          the Fifth Circuit, which the estate asserts are controlling,                
          respondent’s failure to mail the notice to the taxpayer’s last              
          known address invalidated the notice.  We address the estate’s              
          arguments below.                                                            
          A.  The Fiduciaries’ Address                                                
               Upon filing the notice concerning fiduciary relationship,              
          Ms. Norquist and Mrs. Stamey assumed the rights and duties of the           
          decedent for estate tax purposes.  Sec. 6903(a); Estate of                  
          McElroy v. Commissioner, 82 T.C. 509, 512 (1984).  The notice               
          identified the fiduciaries’ address as the Wroxton Road address.            
          Reddock v. Commissioner, 72 T.C. 21, 24 (1979).  Respondent                 
          concedes that the Wroxton Road address was the estate’s last                
          known address and that he did not mail the notice to that                   
          B.  Validity of the Notice                                                  
               The Wroxton Road address appeared on the face of the notice,           

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