Ginsberg v. Commissioner
United States Tax Court
1. Where the taxpayer's failure to file proper gift tax returns was due largely to erroneous advice on the part of his accountant, held, respondent was not estopped to determine a deficiency many years later by reason of the taxpayer's having filed a return in the wrong year and the respondent's having requested additional information with reference thereto. 2. Held, further, where no proper gift tax return was ever filed, the penalty for failure to file was mandatory…
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1. Where the taxpayer's failure to file proper gift tax returns was due largely to erroneous advice on the part of his accountant, held, respondent was not estopped to determine a deficiency many years later by reason of the taxpayer's having filed a return in the wrong year and the respondent's having requested additional information with reference thereto. 2. Held, further, where no proper gift tax return was ever filed, the penalty for failure to file was mandatory regardless of whether the original failure to file was or was not due to reasonable cause and not to willful neglect.
1Opinion of the Court
OPINION.
Arundell, Judge:
The principal question in this case is whether respondent is estopped to determine a deficiency in gift tax against the petitioner for the year 1937.
Petitioner contends that his failure to file a gift tax return and pay a gift tax for 1937 was induced by the actions of the respondent and that respondent is estopped to deny that the statute of limitations bars assessment of a deficiency in gift tax for 1937.
Petitioner’s contention is based essentially on the fact that he filed a gift tax return in 1935, reporting as gifts certain transfers to revocable trusts, and that…
2Cases cited10 opinions
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Sturm v. BokerSupreme Court of the United States · 1893
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Stockstrom v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1951
- United States v. S. F. Scott & Sons, Inc.Court of Appeals for the First Circuit · 1934
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Miedaner v. CommissionerUnited States Tax Court · 1983
- McKay v. CommissionerUnited States Tax Court · 1994
- Steiner v. CommissionerUnited States Tax Court · 1995
- Ginsberg v. CommissionerUnited States Tax Court · 1955
- McKay v. CommissionerUnited States Tax Court · 1994
2 more not listed; retrieve them via the Exa API.