BECKWITH v. COMMISSIONER

Docket No. 23938-93.

69 T.C.M. 1678 (1995)

T.C. Memo. 1995-20

David Shawn Beckwith, Fiduciary and Transferee of the Assets of the Estate of Gladys C. Beckwith, Deceased v. Commissioner.

United States Tax Court.

Filed January 17, 1995.


Attorney(s) appearing for the Case

Martha A. Miller, Lakeville, Conn., for the petitioner. Lyle B. Press and James B. Biagi, for the respondent.


Memorandum Opinion

LARO, Judge.

David Shawn Beckwith petitioned the Court to redetermine respondent's determination that he is personally liable for $36,574.57 in Federal estate tax owed by the Estate of Gladys C. Beckwith (the Estate), as a fiduciary of the Estate and as a transferee of its assets.1

Respondent moves the Court for summary judgment under Rule 121.2 Respondent alleges that there...

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