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BENTLEY v. COMMISSIONER

Docket Nos. 16067-95, 16070-95.

73 T.C.M. 2254 (1997)

T.C. Memo. 1997-119

Lee M. Bentley and Amsouth Bank of Florida, (f.k.a. First National Bank of Clearwater), Co-Trustees of the Seymour C. Mickler Trust, FBO Laura M. Bentley v. Commissioner. Patricia M. Dawson and Amsouth Bank of Florida, (f.k.a. First National Bank of Clearwater), Co-Trustees of the Seymour C. Mickler Trust, FBO Patricia Dawson v. Commissioner.

United States Tax Court.

Filed March 10, 1997.

Attorney(s) appearing for the Case

David M. Boggs, Tampa, Fla., for the petitioners. Stephen R. Takeuchi, for the respondent.

MEMORANDUM OPINION

WRIGHT, Judge:

The above cases were consolidated on December 29, 1995. This matter is before the Court on petitioners' Motion for Partial Summary Judgment pursuant to Rule 121.1 The issue presented is whether the decision entered by the Court in Estate of Mickler v. Commissioner, docket No. 15954-94 (occasionally docket No. 15954-94), that no estate tax deficiency exists, precludes petitioners from being...

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