Schmalstig v. Commissioner
United States Board of Tax Appeals
A letter written to the executors of an estate, advising that their claim for refund of estate taxes is rejected in its entirety, is not a notice of deficiency within the purview of section 308(a) of the Revenue Act of 1926 as amended by section 501 of the Revenue Act of 1934.
1Opinion of the Court
opinion.
Mellott :
Respondent has filed a motion to dismiss the instant proceeding for lack of jurisdiction. Petitioner insists that the motion should be denied. After oral argument the parties were given leave to file briefs in support of their contentions and have done so.
*434The petition alleges that the petitioners are the duly qualified, appointed, and acting executors of the estate of Charles Schmalstig, who died August 4, 1935, a resident of Cincinnati, Ohio, leaving an estate of approximately $2,000,000; that they filed an estate tax return for the estate of the decedent with the collector…
2Cases cited1 opinion
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
3Cited by10 opinions
- Lerer v. CommissionerUnited States Tax Court · 1969
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
- Johnston v. CommissionerUnited States Tax Court · 1969
- Dees v. Comm'rUnited States Tax Court · 2017
- Goodman v. CommissionerUnited States Tax Court · 1959
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