T.C. Memo. 2004-91                                   
                               UNITED STATES TAX COURT                                
           ESTATE OF SARAH W. GREVE, DECEASED, CHARLES E. GREVE & DAVID R.            
                         GREVE, CO-EXECUTORS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 16020-02.             Filed April 5, 2004.                  
               Louis R. Salamon, for petitioner.                                      
               Julia L. Wahl, for respondent.                                         
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined a deficiency of                 
          $163,677.55 in Federal estate tax (estate tax) with respect to              
          the estate (estate) of Sarah W. Greve (decedent).  The issues for           
          decision are:                                                               
               (1) Is certain property with respect to which decedent had a           
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