T.C. Memo. 2005-284
UNITED STATES TAX COURT
ESTATE OF JERRY WEISS, DECEASED, NAOMI WEISS, EXECUTOR, AND NAOMI
WEISS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 647-95. Filed December 13, 2005.
Robert E. Kolek, Thomas R. Wechter, and Theresa M. H. Marx,
for petitioners.
James M. Klein, Mark J. Miller, and John Comeau, for
respondent.
MEMORANDUM OPINION
GOEKE, Judge: This matter is before the Court on the
estate’s motion to reallocate the burden of proof to respondent.
The sole issue is whether respondent’s refusal to transfer a case
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