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ESTATE OF JEPHSON v. COMMISSIONER

Docket No. 6563-83.

81 T.C. 999 (1983)

ESTATE OF LUCRETIA DAVIS JEPHSON, DECEASED, DAVID S. PLUME, DERMOD IVES, AND THE CHASE MANHATTAN BANK, N.A., COEXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 28, 1983.

Attorney(s) appearing for the Case

John Y. Taggart, for the petitioner.

Jack H. Klinghoffer, for the respondent.

OPINION

SIMPSON, Judge:

This matter is before us on the petitioner's motion to strike a portion of the Commissioner's answer pursuant to Rule 52, Tax Court Rules of Practice and Procedure.1 The sole issue raised by the motion is whether such portion of the Commissioner's answer should be stricken as immaterial and frivolous matter. At the conclusion of the hearing on such motion, the Court took this matter under advisement...

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