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summary judgment may be made upon part of the legal issues in
controversy. See Rule 121(a).
Grounds
Respondent asks for summary adjudication in his favor that,
at the time of decedent’s death, decedent had an interest in
certain real and personal property (sometimes, the property), the
value of which, by virtue of such interest, is includable in the
gross estate. Respondent’s grounds are that the ownership of the
property was previously litigated by Gail C. Williams (sometimes
Gail or Ms. Williams), individually, and as personal
representative of decedent’s estate, and that a final
determination was reached adverse to Ms. Williams’ position, as
executor, in the instant case, which affords respondent the
defense of collateral estoppel and precludes petitioner from
relitigating ownership of the property.
Facts on Which We Rely
In support of the motion, respondent has filed the
declaration of Frederick J. Lockhart, Jr., respondent’s attorney
in this case (the Lockhart declaration). Attached to the
Lockhart declaration is a copy of the United States Estate (and
Generation-Skipping Transfer) Tax Return, Form 706 (the Form
706), filed on account of decedent’s death, and copies of various
documents filed in two State court actions (which we detail
infra). In support of petitioner’s opposition to the motion,
petitioner has filed the declaration of Ms. Williams (the
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Last modified: May 25, 2011