Doriss v. Commissioner

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…