Estate of Eugene E. Stone, III, Deceased, C. Rivers Stone, E.E. Stone, IV, Mary Stone Fraser & Rosalie Stone Morris, Co-Personal Representatives - Page 26

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         the assets of ES3LP on the date of his death.  Consequently, we              
         need not and shall not address the argument that respondent                  
         advances under section 2044.  On the record before us, we hold               
         that none of the assets owned by ES3LP on the date of Ms. Stone’s            
         death is includible under section 2044 in her gross estate.                  
              We have considered all of the respective contentions and                
         arguments of the estates and of respondent that are not discussed            
         herein, and we find them to be without merit, irrelevant, and/or             
         moot.                                                                        
              To reflect the foregoing and the concessions of the parties,            

                                            Decisions will be entered                 
                                       under Rule 155.                                

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