Buck v. United States

UNITED STATES DISTRICT COURT DISTRICT OF CONNECTICUT -------------------------------- x PETER BUCK, : : Plaintiff, : : v. : Civil No. 3:18-cv-1253 (AWT) : UNITED STATES OF AMERICA, : : Defendant. : -------------------------------- x RULING ON MOTION FOR PARTIAL SUMMARY JUDGMENT The United States moves for partial summary judgment, asking the court to “conclude as a matter of law that no discount should be available for a gift of a fractional interest unless the taxpayer held such interest in fractional form before the gift.” Def.’s Mem. in Supp. of Mot. for Part. Summ. Judg. (ECF No. 49-1)…