Estate of Horvath v. Commissioner
United States Tax Court
Pursuant to sec. 2053(a)(3), petitioner deducted $ 422,958.91 from decedent's gross estate. According to respondent's statutory notice of deficiency, the deduction was disallowed because "the statute of limitations can be pleaded to bar collection." The pleadings herein were directed solely to this question. At trial respondent stated that the underlying validity of the debt was also in question.
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Pursuant to sec. 2053(a)(3), petitioner deducted $ 422,958.91 from decedent's gross estate. According to respondent's statutory notice of deficiency, the deduction was disallowed because "the statute of limitations can be pleaded to bar collection." The pleadings herein were directed solely to this question. At trial respondent stated that the underlying validity of the debt was also in question. Held: Respondent's new theory was not evident from the pleadings and required different proof. Petitioner was surprised and the presentation of her case was substantially prejudiced. Therefore, the…
1Opinion of the Court
Estate of Akos Anthony Horvath, Klari A. Erdoss, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Horvath v. Commissioner
Docket No. 2854-69
United States Tax Court
59 T.C. 551; 1973 U.S. Tax Ct. LEXIS 184; 59 T.C. No. 54;
January 18, 1973, Filed
Decision will be entered for the petitioner.
Pursuant to sec. 2053(a)(3), petitioner deducted $ 422,958.91 from decedent's gross estate. According to respondent's statutory notice of deficiency, the deduction was disallowed because "the statute of limitations can be pleaded to bar collection." The pleadings herein were…
2Cases cited20 opinions
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Mayerson v. CommissionerUnited States Tax Court · 1966
- Tauber v. CommissionerUnited States Tax Court · 1955
- Riss v. CommissionerUnited States Tax Court · 1971
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