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ESTATE OF SHAPIRO v. COMMISSIONER

Docket No. 28404-90.

66 T.C.M. 1067 (1993)

T.C. Memo. 1993-483

Estate of Benjamin Shapiro, Deceased, Saul A. Shapiro and Stephen Shapiro, Executors v. Commissioner.

United States Tax Court.

Filed October 20, 1993.

Attorney(s) appearing for the Case

Bernard S. Mark and Richard S. Kestenbaum, for the petitioner. Steven R. Winningham and Brian Condon, for the respondent.

Memorandum Opinion

HAMBLEN, Chief Judge:

This matter is before the Court on the parties' cross-motions for partial summary judgment filed pursuant to Rule 121.1

The legal issue the parties seek to have adjudicated is whether, for valuation purposes, decedent's interest in a testamentary residuary trust established by his predeceased wife's estate was an annuity for the...

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