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OYER v. COMMISSIONER

Docket Nos. 11887-02L, 11888-02L, 11889-02L, 11893-02L.

85 T.C.M. 1510 (2003)

T.C. Memo. 2003-178

Dale L. Oyer, Transferee, et. al. v. Commissioner.

United States Tax Court.

Filed June 17, 2003.

Attorney(s) appearing for the Case

John Harley Trader, for the petitioners.

Robert M. Fowler, for the respondent.

MEMORANDUM OPINION

THORNTON, Judge:

This matter is before the Court on respondent's motions for summary judgment in these consolidated cases. The issue for decision is whether respondent may proceed with collection of petitioners' transferee tax liabilities.

Summary judgment is intended to expedite litigation and avoid unnecessary and expensive trials. Fla. Peach Corp. v. Commissioner [Dec. 44,689], 90 T.C. 678

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