Estate of Gudie v. Comm'r
United States Tax Court
E was never appointed executrix over D's estate by a State probate court, but she signed D's estate's Federal estate tax return as executor. R determined a deficiency in estate tax and a sec. 6662(a), I.R.C., accuracy-related penalty and issued a notice of deficiency listing E as executor. E filed a petition with this Court for redetermination.
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E was never appointed executrix over D's estate by a State probate court, but she signed D's estate's Federal estate tax return as executor. R determined a deficiency in estate tax and a sec. 6662(a), I.R.C., accuracy-related penalty and issued a notice of deficiency listing E as executor. E filed a petition with this Court for redetermination. E subsequently filed a motion to dismiss for lack of subject matter jurisdiction, arguing this Court lacked jurisdiction because she was never appointed executrix by a State probate court and accordingly the notice of deficiency had been sent to the…
1Opinion of the Court
OPINION
Wherry, Judge:
The sole issue before this Court is whether we have subject matter jurisdiction. Petitioner argues we do not; respondent argues we do. We agree with respondent.
Background
The following recitation of facts is drawn primarily from Mary Helen Norberg’s (Ms. Norberg) motion to dismiss for lack of subject matter jurisdiction (motion to dismiss) and responses filed by both parties. We note that our recitation of “facts” is solely for the purpose of ruling on the motion to dismiss and is not a finding of facts.
Jane H. Gudie (decedent), a resident of California, died on June 14,…
2Cases cited18 opinions
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Robin Orr v. Bank of America, Nt & SaCourt of Appeals for the Ninth Circuit · 2002
- Land v. DollarSupreme Court of the United States · 1947
- Gibbs v. BuckSupreme Court of the United States · 1939
- Monge v. CommissionerUnited States Tax Court · 1989
13 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Dees v. Comm'rUnited States Tax Court · 2017
- Gould v. Comm'rUnited States Tax Court · 2012
- Estate of Gudie v. Comm'rUnited States Tax Court · 2011
- Gould v. Comm'rUnited States Tax Court · 2012
- Theodore B. Gould and Estate of Helen C. Gould, Theodore B. Gould v. CommissionerUnited States Tax Court · 2012