T.C. Memo. 2000-202
UNITED STATES TAX COURT
ESTATE OF MORTON B. HARPER, DECEASED, MICHAEL A. HARPER,
EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19336-98. Filed June 30, 2000.
Warren J. Kessler and Joan B. Kessler, for petitioner.
Donna F. Herbert and Steven M. Roth, for respondent.
MEMORANDUM OPINION
WELLS, Chief Judge: The instant case is before us on
respondent's motion for partial summary judgment pursuant to Rule
121(a)1. The issue to be decided is whether, pursuant to section
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
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