Estate of Nathaniel M. Leichter, Deceased, Steven Leichter, Co-Special Administrator - Page 1
















                                 T.C. Memo. 2003-66                                   


                               UNITED STATES TAX COURT                                


                  ESTATE OF NATALIE M. LEICHTER, DECEASED, STEVEN                     
                 LEICHTER, CO-SPECIAL ADMINISTRATOR AND JEFFREY L.                    
                  LEICHTER, CO-SPECIAL ADMINISTRATOR, Petitioner v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2192-00.              Filed March 6, 2003.                  


               Walter Joseph Tribbey III, for petitioner.                             
               David R. Jojola, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GERBER, Judge:  Respondent determined a $344,635 Federal               
          estate tax deficiency for the Estate of Natalie M. Leichter (the            
          estate).  This deficiency derives from respondent’s determination           
          that the fair market value of Harlee International, Inc., a                 
          closely held corporation, was $2,718,358 instead of the                     





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