Estate of Siegel v. Commissioner
United States Tax Court
Rules 61 and 63, Tax Court Rules of Practice and Procedure. -- Held, a beneficiary of an estate to whom no notice of deficiency or of transferee liability has been sent cannot properly be joined as a party under Rule 61 or substituted as a party under Rule 63, even though respondent after determining a deficiency in estate tax made a jeopardy assessment and levied on property which respondent contends is properly part of the estate and which each beneficiary seeking to be…
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Rules 61 and 63, Tax Court Rules of Practice and Procedure. -- Held, a beneficiary of an estate to whom no notice of deficiency or of transferee liability has been sent cannot properly be joined as a party under Rule 61 or substituted as a party under Rule 63, even though respondent after determining a deficiency in estate tax made a jeopardy assessment and levied on property which respondent contends is properly part of the estate and which each beneficiary seeking to be joined or substituted contends is property owned jointly by the beneficiaries seeking joinder or substitution. Further…
1Opinion of the Court
OPINION
Scott, Judge:
On October 6, 1976, Sherry Jene Siegel (by her guardian), Arlene Siegel, and Robert Siegel filed a motion "for an order permitting them either to join as parties under Rule 61 of the Rules of Practice and Procedure of this Court or intervene under Rule 63(d) in the above-captioned case, or such other relief as to the Court seems proper under the circumstances.” This motion was filed as a "Motion to Intervene.” A hearing on this motion was held at Newark, N.J., on January 31, 1977.
The record in this case shows that on December 5, 1975, respondent issued to the Estate of…
2Cases cited13 opinions
- Peterson v. United StatesDistrict Court, D. Minnesota · 1966
- Commissioner of Internal Revenue v. Revere Land Co.Court of Appeals for the Third Circuit · 1948
- Tarver v. CommissionerUnited States Tax Court · 1956
- Estate of Theodore Geddings Tarver, Deceased, the Citizens and Southern National Bank of South Carolina v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Cincinnati Transit, Inc. v. CommissionerUnited States Tax Court · 1971
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Matut v. CommissionerUnited States Tax Court · 1985
- Enos v. Comm'rUnited States Tax Court · 2004
- Smith v. CommissionerUnited States Tax Court · 1981
- Estate of Proctor v. CommissionerUnited States Tax Court · 1994
- Enos v. Comm'rUnited States Tax Court · 2004
7 more not listed; retrieve them via the Exa API.