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SCHUMANN v. COMMISSIONER

Docket No. 26661-81.

45 T.C.M. 550 (1983)

T.C. Memo. 1983-35

Warren H. Schumann and Maria T. Schumann v. Commissioner.

United States Tax Court.

Filed January 18, 1983.

Attorney(s) appearing for the Case

Julian N. Stern, 44 Montgomery St., San Francisco, Calif., for the petitioners. Rebecca T. Hill, for the respondent.

Memorandum Opinion

SCOTT, Judge:

On September 14, 1982, respondent filed a motion for partial summary judgment in the above-entitled case. In this motion, respondent stated that the legal issue as to whether petitioners in 1977 made a disqualifying disposition of their stock in Kaiser Corporation was decided adverse to them in Kast v. Commissioner [Dec. 39,147], 78 T.C. 1154 (1982).1

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