Crocker v. Commissioner
United States Board of Tax Appeals
1. STATUTE OF LIMITATIONS. - MEANING OF "REQUIRED RETURN" AS USED IN SECTION 1009(b) OF THE REVENUE ACT OF 1924, AND SECTION 1109(a)(2) OF THE REVENUE ACT OF 1926. - Where decedent died March 4, 1920, and the estate tax return was not filed until June 29, 1925, the return was not the "required return" and assessment and collection were not barred on August 10, 1927, when the Commissioner mailed his deficiency notice. 2. ESTATE TAX - SHARES OF STOCK IN A DOMESTIC CORPORATION…
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1. STATUTE OF LIMITATIONS. - MEANING OF "REQUIRED RETURN" AS USED IN SECTION 1009(b) OF THE REVENUE ACT OF 1924, AND SECTION 1109(a)(2) OF THE REVENUE ACT OF 1926. - Where decedent died March 4, 1920, and the estate tax return was not filed until June 29, 1925, the return was not the "required return" and assessment and collection were not barred on August 10, 1927, when the Commissioner mailed his deficiency notice. 2. ESTATE TAX - SHARES OF STOCK IN A DOMESTIC CORPORATION OWNED BY NONRESIDENT ALIEN. - Where at the time of his death, the decedent, a nonresident alien, owned shares of stock…
1Opinion of the Court
*137OPINION.
Black:
Petitioners’ assignments of error upon which they rely may be summarized as follows:
1. The Commissioner is barred from assessing or collecting any additional tax, interest, or penalty in this case because of the running of the statute of limitations.
2. The maxim “ sequuntur mobilia personam ” applies to the shares
of stock in domestic corporations owned by decedent, Louis Joel Duveen, at the time of his death and the situs of said shares of stock was at the domicile of decedent in England and not in the United States, and that that part of section 403 (b) (3) of the Revenue Act…
2Cases cited6 opinions
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Burnet v. BrooksSupreme Court of the United States · 1933
- Dahlinger v. CommissionerUnited States Board of Tax Appeals · 1930
- Garvan v. CommissionerUnited States Board of Tax Appeals · 1932
- Brooks v. CommissionerUnited States Board of Tax Appeals · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Crocker v. CommissionerUnited States Board of Tax Appeals · 1933