Estate of Theodore C. Chemodurow, Deceased, Gail C. Williams, Executor - Page 1

                                 T.C. Memo. 2001-14                                   

                               UNITED STATES TAX COURT                                

                    ESTATE OF THEODORE C. CHEMODUROW, DECEASED,                       
                      GAIL C. WILLIAMS, EXECUTOR, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1451-00.                Filed January 23, 2001.             

                    R has moved for a partial summary adjudication                    
               that the value of certain real and personal property is                
               includable in the gross estate.  P avers that the                      
               property is not so includable because the decedent sold                
               it to his daughter prior to his death.  Relying on two                 
               State court actions finding no sale to the daughter, R                 
               argues that the doctrine of collateral estoppel, or                    
               issue preclusion, precludes such a finding.  We agree                  
               with R that P is estopped from litigating ownership of                 
               the property.  P having set forth no other basis for                   
               P’s assignments of errors, partial summary adjudication                
               in R’s favor is appropriate.                                           
                    Held:  R’s motion for partial summary judgment                    
               shall be granted, and the value of the property is                     
               includable in the gross estate.                                        

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