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respondent is essentially placed in the posture of a stakeholder
in trying to protect the revenue by resolving the question as to
which party is ultimately responsible for the tax liability. See
Estate of Goodall v. Commissioner, supra at 781, 784; L.C. Bohart
Plumbing & Heating, Co. v. Commissioner, supra at 616.
Conclusion
Material facts remain in dispute as to whether the subject
distributions were made pursuant to valid QRDOs. We shall deny
petitioner's motion for partial summary judgment.
We have considered all of petitioner's arguments for a
contrary holding and, to the extent not addressed above, have
found them to be without merit.
To reflect the foregoing,
An appropriate order will
be issued granting
respondent's motion for
continuance of trial and
denying petitioner's motion
for partial summary judgment.
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Last modified: May 25, 2011