SWEENEY, District Judge.
This is a decision on a motion for summary judgment. The facts are not in dispute, and this decision is based upon a conclusion whether this taxpayer is a "related taxpayer" within the meaning of Section 3801 of the Internal Revenue Code, 26 U. S.C.A. Int.Rev.Code, § 3801.
The plaintiff is the sole beneficiary of a trust established under the will of Frederick R. Sears. The res of the trust consists entirely of shares in a Massachusetts...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.