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ESTATE OF DeWITT v. COMMISSIONER

Docket No. 35533-86.

68 T.C.M. 1136 (1994)

T.C. Memo. 1994-552

Estate of Helen Ward DeWitt, Deceased, John H. DeWitt and Albert P. Morelli, Executors v. Commissioner.

United States Tax Court.

Filed November 1, 1994.

Attorney(s) appearing for the Case

Albert R. Mugel, 12 Fountain Plaza, Buffalo, N.Y., for the petitioners. Timothy M. Cotter, for the respondent.

Memorandum Opinion

WRIGHT, Judge:

This matter is before the Court on respondent's motion for partial summary judgment pursuant to Rule 1211 and petitioner's cross motion for partial summary judgment. Both petitioner and respondent submitted memoranda and accompanying affidavits in support of their positions.

The issue before us for partial summary judgment is whether under section 2035(a),2

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