Therese Hahn - Page 6

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          has not proven that her husband provided all of the consideration           
          used to purchase the property.                                              
               The only evidence petitioner has submitted concerning the              
          original consideration used to purchase the CPW shares is her               
          sworn affidavit that her husband provided the entire                        
          consideration.  Petitioner also notes that she and her husband              
          resided in New York, a noncommunity property State, at the time             
          of purchase.  Assuming arguendo that the contribution rule of               
          section 2040(a) is applicable, we are still left with the                   
          unresolved factual dispute as to the source of the consideration            
          used to purchase the shares.  We do not resolve disagreements               
          over relevant factual issues in a summary judgment proceeding,              
          and, consequently, petitioner's motion for summary judgment is              
          denied.  See Espinoza v. Commissioner, 78 T.C. 412, 416 (1982);             
          Hoeme v. Commissioner, supra at 20.                                         
               Respondent's motion, however, does not implicate any factual           
          issues.  Respondent argues that, pursuant to section 2040(b),               
          petitioner is entitled to a stepped-up basis in only 50 percent             
          of the CPW shares, regardless of whether petitioner or her                  
          husband furnished the consideration for the purchase.                       
          Accordingly, a decision on respondent's motion may be rendered as           
          a matter of law.                                                            
               Section 1001 governs the determination of gains and losses             
          on the disposition of property.  Commissioner v. Tufts, 461 U.S.            
          300, 304 (1983).  Generally, gain or loss from the disposition of           




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