ESTATE OF MAGGOS v. COMMISSIONER

Docket No. 20877-93.

74 T.C.M. 691 (1997)

T.C. Memo. 1997-431

Estate of Mary D. Maggos, Deceased, Catherine M. Adkins, Special Administrator v. Commissioner.

United States Tax Court.

Filed September 23, 1997.


Attorney(s) appearing for the Case

Stanley Y. Mukai, Carmen J. SantaMaria, R. John Seibert, Kimberly R. McCorkle, and William C. McCorriston, for the petitioner.1 Henry E. O'Neill, for the respondent.


MEMORANDUM OPINION

LARO, Judge:

Petitioner moves for summary adjudication under Rule 121(a),2 arguing that the Court may enter a decision in its favor as a matter of law. Respondent objects thereto, arguing that the Court must still decide questions of material fact in order to decide this case. We agree with respondent. We will deny petitioner's motion. This case is not ripe for summary adjudication because material facts remain...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases