Estate of Nora Kolczynski, Deceased, Matthew Hoffmeier, Executor - Page 1

                                 T.C. Memo. 2005-217                                  



                               UNITED STATES TAX COURT                                


          ESTATE OF NORA KOLCZYNSKI, DECEASED, MATTHEW HOFFMEIER, EXECUTOR,           
                                    Petitioner v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22096-03.            Filed September 20, 2005.              

               John T. Catterson and Susan A. Teschner, for petitioner.               
               Monica E. Koch, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  Respondent determined a Federal estate tax              
          deficiency of $843,146 against the Estate of Nora Kolczynski (the           
          estate).  After concessions, the issue for decision is the value            
          of a tract known as Dawn Plantation (DP) which Nora Kolczynski              







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