Wilson v. Commissioner
United States Tax Court
Petitioners failed to file a return for decedent's estate. Respondent filed a return for the estate under section 3176, Revised Statutes, upon information furnished by one of the petitioners. The information furnished was so incomplete, so inaccurate, and so greatly understated the gross estate that it amounted to fraudulent representation and concealment.
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Petitioners failed to file a return for decedent's estate. Respondent filed a return for the estate under section 3176, Revised Statutes, upon information furnished by one of the petitioners. The information furnished was so incomplete, so inaccurate, and so greatly understated the gross estate that it amounted to fraudulent representation and concealment. Upon the discovery of other assets he later determined deficiencies against each petitioner as executor, transferee, and beneficiary. Held, the return was insufficient to set in motion the running of the statute of limitations. Held,…
1Opinion of the Court
OPINION.
Arnold, Judge:
Petitioners contend first that the estate tax return made and subscribed by the Commissioner of Internal Revenue on May 17,1930, instituted the running of the statute of limitations, and that respondent has wholly failed to show any fraud which would remove the bar of the statute. Secondly, petitioners contend that the burden of proof is upon respondent by reason of the affirmative allegations in his answer, and that the presumption of correctness does not apply to his third “final determination” due to the wide variance between it and his earlier determinations, and…
Also in this document: Concurrence.
2Cases cited10 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. RobbinsSupreme Court of the United States · 1926
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
5 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Durovic v. CommissionerUnited States Tax Court · 1970
- Estate of Linderme v. CommissionerUnited States Tax Court · 1969
- Estelle Want, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Kerry Inv. Co. v. CommissionerUnited States Tax Court · 1972
31 more not listed; retrieve them via the Exa API.