Hubbell Trust v. Comm'r

HARVEY C. HUBBELL TRUST, HARRY J. FINKE, IV, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hubbell Trust v. Comm'r

Docket No. 2889-12S

United States Tax Court

T.C. Summary Opinion 2016-67; 2016 Tax Ct. Summary LEXIS 67;

October 13, 2016, Filed

Decision will be entered for respondent.

Harry J. Finke IV (a trustee), for petitioner.

Nancy P. Klingshirn, for respondent.

WHALEN, Judge.

WHALEN

SUMMARY OPINION

WHALEN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the…