Estate of Roodner v. Commissioner
United States Tax Court
Held, the period from Jan. 1, 1971, through June 25, 1971, the date of the death of the deceased taxpayer, was his "entire taxable year" within the meaning of sec. 911(a)(1), I.R.C. 1954.
1Opinion of the Court
OPINION
Featherston, Judge:
Respondent determined a deficiency of $1,940.77 in the Federal income tax reported on the final return of the deceased taxpayer, Theodore Roodner, for the period January 1, 1971, through June 25, 1971, the date of his death. The only issue for decision is whether that period is “an entire taxable year” as that phrase is used in section 911(a)(1).1
All of the facts are stipulated.
At the time the petition was filed, the legal residence of Ronald Wagner, administrator of the Estate of.Theodore Roodner, deceased, was Oakland, Calif. The administrator of the estate filed…
2Cases cited9 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
- Nelson v. CommissionerUnited States Tax Court · 1958
- Curtis T. Busse and Myrtle Busse v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Ocrant v. CommissionerUnited States Tax Court · 1976
- Ritchie v. CommissionerUnited States Tax Court · 1989
- Estate of Roodner v. CommissionerUnited States Tax Court · 1975
- Hoppes v. CommissionerUnited States Tax Court · 1989
4 more not listed; retrieve them via the Exa API.