Doriss v. Commissioner
United States Tax Court
The petitioners are transferees of the estate of X, deceased. The due date for the filing of the estate tax return was April 14, 1938. On the morning of that date an estate tax return signed by one of the two executors of the estate was mailed from New York City to Albany and addressed to the collector of internal revenue at the latter city, whose offices were in the post office building there.
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The petitioners are transferees of the estate of X, deceased. The due date for the filing of the estate tax return was April 14, 1938. On the morning of that date an estate tax return signed by one of the two executors of the estate was mailed from New York City to Albany and addressed to the collector of internal revenue at the latter city, whose offices were in the post office building there. He maintained a post office box and sent for his mail several times a day, usually not after 2:30 p. m. His office hours were usually from 9 a. m. to 4:30 p. m. The return reached the Albany post…
1Opinion of the Court
OPINION.
Kern, Judge:
Respondent’s contentions in the instant case are that the estate tax return of the transferor estate was not “filed within the time prescribed by law or prescribed by the Commissioner in pursuance of law,” and was not signed under oath by both executors as required by article 84. Regulations 80, and therefore no valid election was made by the executors to have the estate valued as of a date one year after decedent’s death under the provisions of section 302 (j) of the Revenue Act of 1926, as added by section 202 (a) of the Revenue Act of 1935.1 If respondent’s contentions…
2Cases cited2 opinions
- In re the Application for a Compulsory Accounting in the Estate of AppellAppellate Division of the Supreme Court of the State of New York · 1922
- In re the Estate of JunkersfeldNew York Surrogate's Court · 1934
3Cited by3 opinions
- Ewart v. CommissionerUnited States Tax Court · 1985
- Doriss v. CommissionerUnited States Tax Court · 1944
- Ewart v. CommissionerUnited States Tax Court · 1985