Opinion
14436-10
02-27-2023
ESTATE OF PEARL B. KALIKOW, DECEASED, EUGENE SHALIK, EXECUTOR & EDWARD M. KAILOW & LAURIE K. PLATT, LIMITED ADMINISTRATORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Michael B. Thornton, Judge
On February 27, 2023, the Court issued its Opinion, T.C. Memo. 2023-21, in this case, in which the Court sets forth that respondent's Motion for Partial Summary Judgment filed April 15, 2021, will be granted except as relates to the deductibility of the $838,044.00 paying out commission and that the limited administrators' Cross-Motion for Partial Summary Judgment, filed June 29, 2021, will be denied except with respect to the deductibility of the $838,044.00 paying out commission.
The Court notes that in respondent's Motion for Partial Summary Judgment filed April 15, 2021, respondent represents that the parties have resolved all issues except for the issue presented by respondent's Motion for Partial Summary Judgment. Consequently, it appears to the Court that since there are no other remaining issues to be decided, a decision may be entered herein pursuant to Rule 155, Tax Court Rules of Practice and Procedure.
Upon due consideration of the foregoing, it is
ORDERED: That respondent's Motion for Partial Summary Judgment, filed April 15, 2021, is granted except as relates to the deductibility of the $838,044.00 paying out commission. It is further
ORDERED: That the limited administrators' Cross-Motion for Partial Summary Judgment, filed June 29, 2021, is granted solely with respect to the deductibility of the $838,044.00 paying out commission filed and is otherwise denied. It is further
ORDERED: That, on or before April 13, 2023, the parties shall file computations in accordance with this Order with a proposed decision document for execution and entry by the Court.