T.C. Memo. 1996-361
UNITED STATES TAX COURT
ESTATE OF LOUISE NEVELSON, DECEASED, MIKE NEVELSON,
EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7754-92. Filed August 6, 1996.
On May 12, 1995, the Court filed a stipulation of
settled issues in this case. In relevant part, the
stipulation provided that: (1) E would provide R with
documentation necessary to substantiate certain
administration expenses on or before Jan. 15, 1996, and
(2) the parties would submit a decision document to the
Court on or before Apr. 15, 1996. R now moves for
entry of decision based on this stipulation. E moves
to defer entry of decision until the earlier of:
(1) June 6, 2001, (2) payment of D’s Federal gift
taxes, or (3) any other date agreed to by the parties.
Held: The Court will grant R’s motion and enter a
decision based on the stipulation.
Richard J. Bronstein, for petitioner.
Meryl Silver, for respondent.
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