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ESTATE OF COHN v. COMMISSIONER

Docket No. 26479-92.

66 T.C.M. 38 (1993)

T.C. Memo. 1993-293

Estate of Ernest J. Cohn, Deceased, Eva A. Cohn, Executrix, and Eva A. Cohn v. Commissioner.

United States Tax Court.

Filed July 8, 1993.

Attorney(s) appearing for the Case

Mark Golding, One S.W. Columbia St., Portland, Ore., for the petitioners. Ronald M. Rosen, for the respondent.

Memorandum Opinion

GERBER, Judge:

This case is before the Court on respondent's motion for partial summary judgment under Rule 121.1 Respondent contends that petitioner Eva A. Cohn fails to qualify as an innocent spouse under section 6013(e) because the item of deduction upon which the claim for relief is based is not "grossly erroneous" as a matter of law.

Summary judgment under Rule 121 is derived from Rule 56 of the...

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