Legal Opinion
Estate of Harper v. Commissioner
United States Tax Court
Decided June 30, 2000No. 19336-98Unpublished
1Opinion of the Court
ESTATE OF MORTON B. HARPER, DECEASED, MICHAEL A. HARPER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Harper v. Commissioner
No. 19336-98
United States Tax Court
T.C. Memo 2000-202; 2000 Tax Ct. Memo LEXIS 242; 79 T.C.M. (CCH) 2232; T.C.M. (RIA) 53939;
June 30, 2000, Filed
An appropriate order will be issued.
Warren J. Kessler and Joan B. Kessler, for petitioner.
Donna F. Herbert and Steven M. Roth, for respondent.
Wells, Thomas B.
WELLS
MEMORANDUM OPINION
WELLS, CHIEF JUDGE: The instant case is before us on respondent's motion for partial summary judgment pursuant to…
2Cases cited4 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Kerr v. CommissionerUnited States Tax Court · 1999
- U.S. Bancorp v. CommissionerUnited States Tax Court · 1998