Legal Opinion
Estate of DeWitt v. Commissioner
United States Tax Court
Decided November 1, 1994No. Docket No. 35533-86Unpublished
1Opinion of the Court
ESTATE OF HELEN WARD DEWITT, DECEASED, JOHN H. DEWITT AND ALBERT P. MORELLI, EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of DeWitt v. Commissioner
Docket No. 35533-86
United States Tax Court
T.C. Memo 1994-552; 1994 Tax Ct. Memo LEXIS 566; 68 T.C.M. (CCH) 1136; 68 Trade Cas. (CCH) P1136;
November 1, 1994, Filed
An order will be issued granting petitioner's motion and denying respondent's motion for partial summary judgment.
Albert R. Mugel, for petitioners.
Timothy M. Cotter, for respondent.
WRIGHT, Judge.
WRIGHT
MEMORANDUM OPINION
This matter is before the Court on…
2Cases cited6 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Naftel v. CommissionerUnited States Tax Court · 1985
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969
- Humphrey's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
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