ALLAN H. APPLESTEIN FOUNDATION TRUST v. COMMISSIONER

Docket Nos. 7744-79, 7745-79.

42 T.C.M. 1635 (1981)

T.C. Memo. 1981-650

Allan H. Applestein Foundation Trust v. Commissioner. Allan H. Applestein v. Commissioner.

United States Tax Court.

Filed November 5, 1981.


Attorney(s) appearing for the Case

Jerome S. Richman, 19 West Flagler St., Miami, Fla., Edward P. Guttenmacher, Brian K. Ziegler, Michael S. Cease, and Neal E. Farr, for the petitioners. Lawrence G. Lilly, for the respondent.


Memorandum Opinion

SCOTT, Judge:

On January 21, 1981, petitioner filed a motion for partial judgment on the pleadings in each of the above-entitled cases. The ground for each of petitioner's motions was stated to be that "all of the additional (second-level) excise taxes are unenforceable and, therefore, the Petitioner is entitled to a Partial Judgment on the Pleadings as to all of the additional taxes as well as the penalties thereon * * *."

The...

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