Estate of Timothy J. Tehan, Deceased, Timothy R. Tehan, Executor - Page 1

                                 T.C. Memo. 2005-128                                  


                               UNITED STATES TAX COURT                                


          ESTATE OF TIMOTHY J. TEHAN, DECEASED, TIMOTHY R. TEHAN, EXECUTOR,           
                                    Petitioner v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 17282-03.              Filed May 31, 2005.                  


               Michael F. Callahan, for petitioner.                                   
               William J. Gregg and Ann Welhaf, for respondent.                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined a deficiency of                 
          $132,415 in Federal estate tax (estate tax) with respect to the             
          estate (estate) of Timothy J. Tehan (decedent).                             
               The issues remaining for decision are:                                 
               (1)  Is certain property includible in decedent’s gross                






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