T.C. Memo. 1997-443 UNITED STATES TAX COURT ESTATE OF ARTHUR C. EDWARDS, DECEASED, KENNETH EDWARDS, EDWARD EDWARDS AND JAMES EDWARDS, AS TRUSTEES OF THE ARTHUR C. EDWARDS SETTLEMENT TRUST, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8214-93. Filed September 29, 1997. Owen G. Fiore and Glenn M. Alperstein, for petitioner. Debra Lynn Reale and S. Katy Lin, for respondent. MEMORANDUM OPINION FAY, Judge: This case is before us on petitioner's motion for summary judgment pursuant to Rule 121.1 Respondent filed a 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect as of the date of decedent’s (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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