Estate of Gardner v. Commissioner
United States Tax Court
D's estate tax return was not filed within 9 months after her death ( sec. 6075(a), I.R.C. 1954), but was filed within the 18-day extension of time requested by P for filing of the return. R denied P's request for that extension of time. Sec. 6081(a), I.R.C. 1954. Had R granted the extension request, the return would have been timely filed.
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D's estate tax return was not filed within 9 months after her death ( sec. 6075(a), I.R.C. 1954), but was filed within the 18-day extension of time requested by P for filing of the return. R denied P's request for that extension of time. Sec. 6081(a), I.R.C. 1954. Had R granted the extension request, the return would have been timely filed. R moved for partial summary judgment under Rule 121, Tax Court Rules of Practice and Procedure, on the grounds that R's denial of the extension request is not subject to judicial review and that P's attempt to elect special use valuation under sec. 2032A,…
1Opinion of the Court
OPINION
Parker, Judge:
This case is before the Court on respondent’s motion for partial summary judgment under Rule 121.1 By his motion, respondent seeks a determination that as a matter of law petitioner was not entitled to the special use valuation under section 2032A because petitioner did not so elect on a timely filed return. Petitioner did not file decedent’s estate tax return within 9 months of decedent’s death, but filed within the 18-day extension of time requested for such filing. Respondent denied petitioner’s request for the extension. The sole issue for decision is whether we have…
2Cases cited53 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Barlow v. CollinsSupreme Court of the United States · 1970
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dunlop v. BachowskiSupreme Court of the United States · 1975
48 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Mailman v. CommissionerUnited States Tax Court · 1988
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Woods v. CommissionerUnited States Tax Court · 1989
67 more not listed; retrieve them via the Exa API.