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reasons that, because the disputed transfers have not been
avoided, the value of decedent's limited partnership interest is
not includable in the gross estate. Petitioner further asserts
that its position finds support in the Court's opinions in Longue
Vue Found. v. Commissioner, 90 T.C. 150 (1988), and Estate of
Varick v. Commissioner, 10 T.C. 318 (1948).
Respondent filed an objection to petitioner's motion.
Respondent contends that if the transfer of decedent's Chapote
limited partnership interest was voidable, the value of that
interest is includable in the gross estate pursuant to section
2033, which provides that the value of the gross estate includes
the value of all property to the extent that the decedent has an
interest in such property at the time of his or her death. In
the alternative, respondent contends that voidable transfers are
includable in the gross estate pursuant to section 2038, which
governs revocable transfers.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
controversy "if the pleadings, answers to interrogatories,
depositions, admissions, and any other acceptable materials,
together with the affidavits, if any, show that there is no
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