Ewart v. Commissioner
United States Tax Court
P and R each seek judgment as a matter of law in their favor. The issue for determination is whether P is liable as a transferee under sec. 6901(a)(1)(A)(ii), I.R.C. 1954, or as a fiduciary under sec. 6901(a)(1)(B). D died an Ohio domiciliary, and her two sons were appointed as coexecutors of her estate. P, one of the coexecutors, received a notice of deficiency (liability) as a fiduciary and beneficiary of the estate.
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P and R each seek judgment as a matter of law in their favor. The issue for determination is whether P is liable as a transferee under sec. 6901(a)(1)(A)(ii), I.R.C. 1954, or as a fiduciary under sec. 6901(a)(1)(B). D died an Ohio domiciliary, and her two sons were appointed as coexecutors of her estate. P, one of the coexecutors, received a notice of deficiency (liability) as a fiduciary and beneficiary of the estate. P's purported liability is based on the transfer of property from the estate which rendered the estate insolvent. This transfer was made without consideration and prior to the…
1Opinion of the Court
OPINION
Hamblen, Judge:
This case is before the Court on the parties’ cross motions for summary judgment pursuant to Rule 121.1
Respondent issued a notice of deficiency (liability) addressed to petitioner as fiduciary and transferee of the Estate of Blanche L. Ewart on June 24, 1983. In the notice of deficiency (liability), respondent determined that petitioner was liable for a deficiency of $14,637.55 and an addition to the tax under sections 6651(a)(3) of $3,659.39.
Respondent filed his motion for summary judgment on September 24, 1984. In his motion, respondent claims that there is no genuine…
2Cases cited20 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Commissioner v. SternSupreme Court of the United States · 1958
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Shiosaki v. CommissionerUnited States Tax Court · 1974
15 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Michaels v. CommissionerUnited States Tax Court · 1986
- Roger L. Ewart, Fiduciary and Transferee of the Assets of the Estate of Blanche L. Ewart, Deceased, Transferor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Swords v. Comm'rUnited States Tax Court · 2014
- Upchurch v. Comm'rUnited States Tax Court · 2010
- Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. CommissionerUnited States Tax Court · 2014
8 more not listed; retrieve them via the Exa API.