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ESTATE OF HARPER v. COMMISSIONER

Docket No. 19336-98.

79 T.C.M. 2232 (2000)

T.C. Memo. 2000-202

Estate of Morton B. Harper, Deceased, Michael A. Harper, Executor v. Commissioner.

United States Tax Court.

Filed June 30, 2000.

Attorney(s) appearing for the Case

Warren J. Kessler and Joan B. Kessler, Los Angeles, Calif., for the petitioner. Donna F. Herbert and Steven M. Roth, for the respondent.

MEMORANDUM OPINION

WELLS, Chief Judge:

The instant case is before us on respondent's motion for partial summary judgment pursuant to Rule 121(a)1. The issue to be decided is whether, pursuant to section 2704(b), restrictions on the right to liquidate certain limited partnership interests in Harper Financial Co., L.P., should be disregarded to the extent that such restrictions are more restrictive than the default provisions of...

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