Therese Hahn - Page 2

                                         -2-                                          
               therefore does not apply to spousal joint interests                    
               created before Jan. 1, 1977.                                           


               K. Bruce Friedman, for petitioner.                                     
               Laurel M. Robinson, for respondent.                                    

                                       OPINION                                        
               COHEN, Chief Judge:  This case was assigned to Special Trial           
          Judge John F. Dean pursuant to section 7443A(b)(4) and Rules 180,           
          181, and 183.1  The Court agrees with and adopts the opinion of             
          the Special Trial Judge, which is set forth below.                          
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               DEAN, Special Trial Judge:  This case is before us on                  
          petitioner's motion for summary judgment and respondent's cross-            
          motion for partial summary judgment.  Respondent determined a               
          deficiency in petitioner's 1993 Federal income tax in the amount            
          of $50,123 and an accuracy-related penalty under section 6662(a)            
          in the amount of $10,025.                                                   
               The issue for decision concerns petitioner's basis in                  
          property which had been held by petitioner and her now-deceased             
          husband in joint tenancy with right of survivorship.  To resolve            
          this issue, we must decide whether the 1981 amendment of the                
          definition of "qualified joint interest" in section 2040(b)(2)              


               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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