ESTATE OF MILADA S. NEUMANN, DECEASED, ERIC W.
SHAW, ANCILLARY ADMINISTRATOR, C.T.A., Petitioner v.
Docket No. 11060-94.                    Filed April 9, 1996.
issued.  Held, the bequests are subject to the GST tax.
skips" by nonresident aliens provided for in sec.
how such tax should be imposed.