Estate of Marie S. Hubberd, Deceased, John B. McNamara, Jr., and Clayborne L. Nettleship, Co-Independent Executors - Page 5

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          reasons that, because the disputed transfers have not been                  
          avoided, the value of decedent's limited partnership interest is            
          not includable in the gross estate.  Petitioner further asserts             
          that its position finds support in the Court's opinions in Longue           
          Vue Found. v. Commissioner, 90 T.C. 150 (1988), and Estate of               
          Varick v. Commissioner, 10 T.C. 318 (1948).                                 
          Respondent filed an objection to petitioner's motion.                       
          Respondent contends that if the transfer of decedent's Chapote              
          limited partnership interest was voidable, the value of that                
          interest is includable in the gross estate pursuant to section              
          2033, which provides that the value of the gross estate includes            
          the value of all property to the extent that the decedent has an            
          interest in such property at the time of his or her death.  In              
          the alternative, respondent contends that voidable transfers are            
          includable in the gross estate pursuant to section 2038, which              
          governs revocable transfers.                                                
          Summary judgment is intended to expedite litigation and                     
          avoid unnecessary and expensive trials.  Florida Peach Corp. v.             
          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted with respect to all or any part of the legal issues in              
          controversy "if the pleadings, answers to interrogatories,                  
          depositions, admissions, and any other acceptable materials,                
          together with the affidavits, if any, show that there is no                 

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