Estate of Jephson v. Commissioner
United States Tax Court
P moved under Rule 52, Tax Court Rules of Practice and Procedure, for an order striking a portion of the Commissioner's answer. Held, P's motion is denied because the matter that is the subject of the motion to strike presents a disputed and substantial question of law which should properly be determined on the merits.
1Opinion of the Court
Estate of Lucretia Davis Jephson, Deceased, David S. Plume, Dermod Ives, and The Chase Manhattan Bank, N.A., Coexecutors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Jephson v. Commissioner
Docket No. 6563-83
United States Tax Court
81 T.C. 999; 1983 U.S. Tax Ct. LEXIS 1; 81 T.C. No. 64;
December 28, 1983, Filed
P moved under Rule 52, Tax Court Rules of Practice and Procedure, for an order striking a portion of the Commissioner's answer. Held, P's motion is denied because the matter that is the subject of the motion to strike presents a disputed and substantial question of…
2Cases cited25 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Karen Renee Augustus, a Minor, by Charles A. Augustus, Her Father, and Next Friend v. The Board of Public Instruction of Escambia County, FloridaCourt of Appeals for the Fifth Circuit · 1962
- Brown & Williamson Tobacco Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1953
- In Re Beef Industry Antitrust Litigation, Mdl Docket No. 248. Pony Creek Cattle Co., Inc., Musselman Ranch Co., Etc., Plaintiffs-Intervenors-Appellants v. The Great Atlantic & Pacific Tea Co., R. Dirk Agee v. Safeway Stores, Inc., Meat Price Investigators Association, Etc. v. Safeway Stores, Inc., Richard S. Lowe v. Safeway Stores, Inc., A. L. Black v. Albertson's, Inc., (Two Cases). Chaparral Cattle Corp. v. Safeway Stores, Inc., Burke Petersen v. Safeway Stores, Inc., Ronald Becker, on Behalf of Themselves and All Other Persons Similarlysituated v. Safeway Stores, Inc., John O. Varian v. Safeway Stores, Inc., Meat Price Investigators Association v. Safeway Stores, Inc., Etc., Little Ranch Co., Inc. v. The National Association of Food Chains, Etc., Ronald Becker, on Behalf of Themselves and All Other Persons Similarlysituated v. Safeway Stores, Inc., Etc.Court of Appeals for the Fifth Circuit · 1979
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
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