Estate of Ashenhurst v. Commissioner

ESTATE OF LUCY H. ASHENHURST, DECEASED, WILLIAM B. ASHENHURST, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Ashenhurst v. Commissioner

Docket No. 12546-80.

United States Tax Court

T.C. Memo 1982-102; 1982 Tax Ct. Memo LEXIS 646; 43 T.C.M. (CCH) 673; T.C.M. (RIA) 82102;

February 25, 1982.

H. William Furchner, for the petitioner.

Clement Shugerman, for the respondent.

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Darrell D. Hallett for hearing on January 6, 1982, at Washington, D.C. on respondent's motion for summary judgment.…