Peterson v. Commissioner
United States Tax Court
Rules of Practice -- Proper Party -- Verification of Petition -- Rules 6, 7(a)(2), and 7(c)(4)(D). -- After filing a joint income tax return, the husband died leaving his wife as the sole beneficiary of his estate. A single joint deficiency notice was sent to the husband's estate and to the surviving wife. She timely filed a petition for both which was verified for herself and as surviving spouse for the estate.
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Rules of Practice -- Proper Party -- Verification of Petition -- Rules 6, 7(a)(2), and 7(c)(4)(D). -- After filing a joint income tax return, the husband died leaving his wife as the sole beneficiary of his estate. A single joint deficiency notice was sent to the husband's estate and to the surviving wife. She timely filed a petition for both which was verified for herself and as surviving spouse for the estate. Respondent moved to dismiss for lack of jurisdiction as to the estate because the petition was not filed by a person duly authorized to act for the decedent. Shortly thereafter the…
1Opinion of the Court
OPINION
Dawson, Judge:
Charles A. Peterson and Georgia R. Peterson, husband and wife, filed a joint Federal income tax return for the year 1959 with the district director of internal revenue, Baltimore, Md., at a time when they lived in Hong Kong. Charles A. Peterson died on March 29, 1964, in Hong Kong. Georgia R. Peterson is the sole beneficiary of his estate. She now resides in Corpus Christi, Tex.
On June 18,1965, the Commissioner mailed a notice of deficiency for the taxable year 1959 addressed to petitioners as follows:
Estate of Charles A. Peterson, deceased, and Mrs. Georgia R. Peterson,…
2Cases cited9 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Ansley v. BakerTexas Supreme Court · 1855
- Estate of Arnett v. CommissionerUnited States Tax Court · 1958
- Davison v. CommissionerUnited States Tax Court · 1949
- Estate of Eversole v. CommissionerUnited States Tax Court · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Estate of Clarke v. CommissionerUnited States Tax Court · 1970
- Derksen v. CommissionerUnited States Tax Court · 1985
- Derksen v. CommissionerUnited States Tax Court · 1985
- Derksen v. CommissionerUnited States Tax Court · 1985
3 more not listed; retrieve them via the Exa API.