T.C. Memo. 2001-14
UNITED STATES TAX COURT
ESTATE OF THEODORE C. CHEMODUROW, DECEASED,
GAIL C. WILLIAMS, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1451-00. Filed January 23, 2001.
R has moved for a partial summary adjudication
that the value of certain real and personal property is
includable in the gross estate. P avers that the
property is not so includable because the decedent sold
it to his daughter prior to his death. Relying on two
State court actions finding no sale to the daughter, R
argues that the doctrine of collateral estoppel, or
issue preclusion, precludes such a finding. We agree
with R that P is estopped from litigating ownership of
the property. P having set forth no other basis for
P’s assignments of errors, partial summary adjudication
in R’s favor is appropriate.
Held: R’s motion for partial summary judgment
shall be granted, and the value of the property is
includable in the gross estate.
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