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death, if deemed to be a voidable transfer, would be includable
in the gross estate for purposes of the Federal estate tax.1 As
explained in greater detail below, we shall deny petitioner's
Motion for Partial Summary Judgment.
Background2
Marie S. Hubberd (decedent) owned a 1-percent general
partner interest and 89-percent limited partner interest in a
partnership known as Chapote Y Las Joberas, Ltd. (Chapote).
Between 1989 and 1993, decedent's agent and attorney in fact,
Blackstone Dilworth, Jr. (Dilworth) transferred decedent's 89-
percent limited partnership interest in Chapote. In particular,
during 1989 through 1993, Dilworth sold varying percentages of
decedent's limited partnership interest in Chapote to six trusts
and made gifts of partnership interests valued at $10,000 each to
Corinda C. Mueller, Kay S. Nettleship, Nancy W. McNamara, Dorothy
W. Abott, Anne C. Callahan, decedent's nieces, and Dan I. Smith,
decedent's nephew. Decedent's nieces and nephew are identified
in decedent's last will and testament as the sole beneficiaries
of the residue of decedent's estate.
1 All section references are to the Internal Revenue Code
in effect at the time of the decedent's death. Except as
otherwise provided, all Rule references are to the Tax Court
Rules of Practice and Procedure.
2 The following is a summary of the relevant facts that do
not appear to be in dispute. They are stated solely for the
purpose of deciding the pending motion, and they are not findings
of fact for this case. See Fed. R. Civ. P. 52(a); Rule 1(a).
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Last modified: May 25, 2011