T.C. Summary Opinion 2002-7
UNITED STATES TAX COURT
ESTATE OF KEITH L. GURR, DECEASED,
MARY JULENE WOODEN, GENERAL PERSONAL REPRESENTATIVE,
AND DELMA P. GURR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7194-99S. Filed January 30, 2002.
Bradley S. Shannon, for petitioner Delma P. Gurr.1
R. Craig Schneider, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.2
1 At the time of the trial, petitioner Keith L. Gurr was
represented by counsel. When the estate was opened, his counsel
filed a Motion For Withdrawal, which was granted.
2 Unless otherwise indicated, section references
hereafter are to the Internal Revenue Code in effect for the
years at issue. All Rule references are to the Tax Court Rules
of Practice and Procedure.
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