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ESTATE OF DeNIRO v. COMMISSIONER

Docket No. 9178-76.

38 T.C.M. 721 (1979)

T.C. Memo. 1979-168

Estate of Vincent DeNiro; estate of Vincent DeNiro, transferor, Louis R. DeNiro, transferee; Estate of Vincent DeNiro, transferor, Frank DeNiro, transferee; Estate of Vincent DeNiro, transferor, Michael DeNiro, transferee v. Commissioner.

United States Tax Court.

Filed April 30, 1979.

Attorney(s) appearing for the Case

James C. Herndon and Mitchell Ehrenberg, 1500 Akron Center, Akron, Ohio for the petitioners. Buckley D. Sowards, for the respondent.

Memorandum Opinion

HALL, Judge:

This matter is before the Court on petitioners' Motion for Summary Judgment filed April 28, 1977, pursuant to Rule 121 of the Tax Court Rules of Practice and Procedure. Subsequent to the filing of this motion, administrators were appointed for the Estate of Vincent DeNiro. This motion is deemed filed solely on behalf of Louis R. DeNiro, Frank DeNiro and Michael A. DeNiro.

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