The U.S. Tax Court this afternoon released an opinion in summary judgment motion proceedings concerning the federal estate and gift taxes.
The case is: Estate of Sommers v. Commissioner, 149 T.C. No. 8 (August 22, 2017). Read the opinion [PDF 255 KB]
The Tax Court summarized the 75-page opinion as follows.
The administrator of the estate filed three motions for partial summary judgment seeking determinations that:
The nieces filed their own motion for partial summary judgment, asserting that none of the estate tax liability could be apportioned to them.
The Tax Court summarized its holdings on the various motions for summary judgment as follows:
The Tax Court found that the existing record did not allow for a determination of the effect of the estate tax on the allowable marital deduction. Accordingly, the nieces’ estate tax apportionment motion was granted and the estate’s motion was denied.
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