Estate of Wood v. Commissioner
United States Tax Court
P elected special use valuation on its Federal estate tax return. The return was due on Mar. 22, 1982. The envelope containing the return was properly addressed to the Internal Revenue Service office in Ogden, Utah, with postage prepaid and was postmarked by the U.S. Postal Service "March 19, 1982". P, however, did not mail the return by certified or registered mail. R claims he did not receive the return.
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P elected special use valuation on its Federal estate tax return. The return was due on Mar. 22, 1982. The envelope containing the return was properly addressed to the Internal Revenue Service office in Ogden, Utah, with postage prepaid and was postmarked by the U.S. Postal Service "March 19, 1982". P, however, did not mail the return by certified or registered mail. R claims he did not receive the return. Held, sec. 7502(a) is applicable to this case pursuant to sec. 7502(a)(2). Held, further, to show delivery, P may rely on the presumption that a properly mailed document is actually…
1Opinion of the Court
WILLIAMS, Judge:
The Commissioner determined a deficiency in petitioner’s 1981 Federal estate tax of $38,636.54. The issue we must decide is whether petitioner timely elected special use valuation pursuant to section 2032A(d).1
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. Decedent Leonard A. Wood, a Minnesota resident, died on June 21, 1981, owning farmland valued pursuant to section 2032A at $173,334. At the time the petition was filed in this case, petitioner’s personal representative, J.M. Loonan, resided in Easton, Minnesota. A Federal estate tax return was…
2Cases cited29 opinions
- Hagner v. United StatesSupreme Court of the United States · 1932
- United States v. LombardoSupreme Court of the United States · 1916
- Rosenthal v. WalkerSupreme Court of the United States · 1884
- Meckel v. Continental Resources Co.Court of Appeals for the Second Circuit · 1985
- In Re the YODER COMPANY, Debtor. Mark S. BRATTON, Plaintiff-Appellant, v. the YODER COMPANY, Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1985
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3Cited by31 opinions
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Robinette v. Comm'rUnited States Tax Court · 2004
- Sorrentino v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 2004
- Nick L. Surowka and Christine L. Surowka v. United StatesCourt of Appeals for the Sixth Circuit · 1990
- James R. Carroll and Dorothy A. Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1995
26 more not listed; retrieve them via the Exa API.