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Art Dealer’s Estate Seeks Partial Summary Judgment in Tax Court Case

AUG. 27, 2019

Estate of Daniel Wildenstein v. Commissioner

DATED AUG. 27, 2019
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Estate of Daniel Wildenstein v. Commissioner

ESTATE OF DANIEL WILDENSTEIN, DECEASED,
ROYAL BANK OF CANADA TRUST COMPANY (BAHAMAS) LIMITED,
AS SUCCESSOR TRUSTEE OF 
THE DELTA TRUST,
Petitioners,
v. 
COMMISSIONER OF INTERNAL REVENUE,
Respondent

UNITED STATES TAX COURT

PETITIONERS' MOTION FOR PARTIAL SUMMARY JUDGMENT

Andrew S. Mason (Bar No. MA0123)
Basil P. Zirinis (Bar. No. ZB0030)
David M.J. Rein (Bar No. RD0564)
Isaac J. Wheeler (Bar No. WI0058)
Mark A. Popovsky (Bar No. PM0438)
SULLIVAN & CROMWELL LLP
125 Broad Street
New York, New York 10004
Tel.: (212) 558-4000

Counsel for Petitioner Royal Bank of Canada Trust Company (Bahamas)

August 27, 2019

On July 16, 2019, petitioner, the Royal Bank of Canada Trust Company (Bahamas) Limited (“Petitioner”), as successor trustee of the Delta Trust and as a statutory executor of the Estate of Daniel Wildenstein, filed a cross-motion for partial summary judgment (“Petitioner's Motion”). The brief filed in support of Petitioner's Motion was styled as a joint brief that also contained Petitioner's opposition to Respondent's Motion for Partial Summary Judgment (“Petitioner's Opposition”). Simultaneously, Petitioner filed a set of five accompanying declarations that supported both Petitioner's Motion and Petitioner's Opposition.

Currently, no schedule has yet been set for Respondent to file its opposition to Petitioner's Motion.1 Based on consultation with employees of the Office of the Clerk of the Court, Petitioner understands that it is possible that no briefing schedule will be set before a separate docket entry is created for Petitioner's Motion, which can be effected by Petitioner re-filing its Motion. Accordingly, Petitioner hereby re-files its Motion, as previously filed on July 16, 2019, and cross-references and incorporates by reference herein the following documents in support of Petitioner's Motion, as previously filed on July 16, 2019:

  • Petitioner's Opposition to Respondent's Motion for Partial Summary Judgment and Cross-Motion for Partial Summary Judgment;

  • Declaration of Mark A. Popovsky;

  • Declaration of Marc-André Renold;

  • Declaration of Claudine Godts;

  • Declaration of Guy Wildenstein; and

  • Declaration of Nirvana De Weever.

Petitioner respectfully requests that (i) a briefing schedule be set for Respondent's opposition to Petitioner's Motion; and (ii) the Court grant Petitioner's Motion.

Dated: August 27, 2019
New York, New York

Respectfully submitted,

Andrew S. Mason (Bar No. MAO 123)
Basil P. Zirinis (Bar. No. ZB0030)
David M.J. Rein (Bar No. RD0564)
Isaac J. Wheeler (Bar No. WI0058)
Mark A. Popovsky (Bar No. PM0438)
SULLIVAN & CROMWELL LLP
125 Broad Street
New York, New York 10004
Tel.: (212) 558-4000
Fax: (212) 558-3588
masona@sullcrom.com
zirinisb@sullcrom.com
reind@sullcrom.com
wheeleri@sullcrom.com
popovskym@sullcrom.com

Counsel for Petitioner 
Royal Bank of Canada Trust Company (Bahamas) Ltd.

FOOTNOTES

1Respondent has previously informed Petitioner that it opposes Petitioner's Motion.

END FOOTNOTES

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