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petitioners' Motion for Partial Summary Judgment pursuant to Rule
121.1 The issue presented is whether the decision entered by the
Court in Estate of Mickler v. Commissioner, docket No. 15954-94
(occasionally docket No. 15954-94), that no estate tax deficiency
exists, precludes petitioners from being liable as transferees
under the principles of transferee liability.
Each petitioner's mailing address was in Clearwater,
Florida, when the respective petitions were filed. Seymour C.
Mickler (decedent) died on March 9, 1990. Petitioners served as
co-personal representatives of decedent's estate and are
currently cotrustees of two testamentary trusts that were created
pursuant to decedent's will.
On June 10, 1991, decedent's estate (the estate) filed a
timely Federal estate tax return. Respondent subsequently
determined an estate tax deficiency of $2,826,779 (the estate tax
deficiency) and issued a notice of deficiency to the estate on
June 13, 1994. Hence, the notice of deficiency was issued 3
years and 3 days after the estate filed its Federal estate tax
return.
On September 6, 1994, the estate filed a timely petition
with the Court. On April 21, 1995, the Court entered its
decision in docket No. 15954-94. The decision sets forth that,
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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