BAPTISTE v. COMMISSIONER

Docket No. 383-90.

63 T.C.M. 2653 (1992)

T.C. Memo. 1992-199

Gabriel J. Baptiste, Jr., Transferee v. Commissioner.

United States Tax Court.

Filed April 1, 1992.


Attorney(s) appearing for the Case

Paul J. Peter, for the petitioner. William R. Davis, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

This matter is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121.1 Respondent determined a liability against petitioner for estate tax in the amount of $50,000, plus interest as provided by law, as insurance beneficiary and transferee of property of the estate of Gabriel J. Baptiste, Barbara Baptiste, Statutory Executrix (hereinafter...

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