Evans v. Commissioner
United States Board of Tax Appeals
The fact that an estate has been administered and the administratrix discharged does not operate to defeat the right of the Government to collect within the statutory period provided by Congress such income tax as may be due upon income received by the decedent prior to his death.
1Opinion of the Court
ELNA S. EVANS, FORMER ADMINISTRATRIX OF THE ESTATE OF J. W. EVANS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Evans v. Commissioner
Docket No. 1340.
United States Board of Tax Appeals
12 B.T.A. 334; 1928 BTA LEXIS 3558;
June 4, 1928, Promulgated
The fact that an estate has been administered and the administratrix discharged does not operate to defeat the right of the Government to collect within the statutory period provided by Congress such income tax as may be due upon income received by the decedent prior to his death.
Garner W. Green, Esq., for the petitioner.
Brice Toole, Esq.,…
2Cases cited8 opinions
- Miller v. RobertsonSupreme Court of the United States · 1924
- United States v. Nashville, Chattanooga & St. Louis Railway Co.Supreme Court of the United States · 1886
- United States v. State Bank of NCSupreme Court of the United States · 1832
- Price v. United StatesSupreme Court of the United States · 1926
- Pond v. United StatesCourt of Appeals for the Ninth Circuit · 1901
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