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
OPINION
Simpson, Judge:
This matter is before us on the petitioner’s motion to strike a portion of the Commissioner’s answer pursuant to Rule 52, Tax Court Rules of Practice and Procedure.1 The sole issue raised by the motion is whether such portion of the Commissioner’s answer should be stricken as immaterial and frivolous matter. At the conclusion of the hearing on such motion, the Court took this matter under advisement.
The Commissioner determined a deficiency of $847,458.38 in the estate tax due from the Estate of Lucretia Davis Jephson. The petitioner timely filed a petition seeking a…
2Cases cited24 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
- Lunsford v. United StatesCourt of Appeals for the Eighth Circuit · 1977
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3Cited by35 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- Snyder v. CommissionerUnited States Tax Court · 1989
- Evans Publ'g, Inc. v. Comm'rUnited States Tax Court · 2002
30 more not listed; retrieve them via the Exa API.