Curtis v. Commissioner
United States Board of Tax Appeals
Executors shortly after the decedent's death decided to adopt, as the annual accounting period for the estate, a fiscal year ending on the last day of the eleventh month following that in which the decedent died. Before the close of that fiscal year regular books of account were prepared and thereafter were regularly kept upon the basis of the fiscal year selected. A return for the fiscal year was timely filed by the executors.
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Executors shortly after the decedent's death decided to adopt, as the annual accounting period for the estate, a fiscal year ending on the last day of the eleventh month following that in which the decedent died. Before the close of that fiscal year regular books of account were prepared and thereafter were regularly kept upon the basis of the fiscal year selected. A return for the fiscal year was timely filed by the executors. Through error one of the executors filed a return for the period from the date of the decedent's death to the end of the calendar year. The Commissioner prepared a…
1Opinion of the Court
ESTATE OF CYRUS H. K. CURTIS, DECEASED, JOHN C. MARTIN AND MARY LOUISE CURTIS BOK, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Curtis v. Commissioner
Docket No. 86613.
United States Board of Tax Appeals
36 B.T.A. 899; 1937 BTA LEXIS 639;
November 17, 1937, Promulgated
Executors shortly after the decedent's death decided to adopt, as the annual accounting period for the estate, a fiscal year ending on the last day of the eleventh month following that in which the decedent died. Before the close of that fiscal year regular books of account were prepared and thereafter…
2Cases cited5 opinions
- Kay Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- Scales v. CommissionerUnited States Board of Tax Appeals · 1928
- Curtis v. CommissionerUnited States Board of Tax Appeals · 1937
- Strauss v. CommissionerUnited States Board of Tax Appeals · 1935
- Stryker v. CommissionerUnited States Board of Tax Appeals · 1937