Ruzich v. Commissioner
United States Tax Court
Petitioner's husband died on May 12, 1962. Petitioner was appointed administratrix of his estate on May 16, 1962, and was discharged by the Probate Court on March 19, 1963, after filing a final settlement report indicating that the estate was insolvent.
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Petitioner's husband died on May 12, 1962. Petitioner was appointed administratrix of his estate on May 16, 1962, and was discharged by the Probate Court on March 19, 1963, after filing a final settlement report indicating that the estate was insolvent. On or about April 10, 1963, petitioner filed a joint income tax return for herself for the year 1962 and for her deceased husband for his short taxable year 1962. Petitioner signed her husband's name on the return without indicating the capacity in which she was acting. Subsequent to the due date of the return for 1962, petitioner filed…
1Opinion of the Court
Maxine Ruzich, Petitioner v. Commissioner of Internal Revenue, Respondent
Ruzich v. Commissioner
Docket No. 5763-64
United States Tax Court
47 T.C. 380; 1967 U.S. Tax Ct. LEXIS 159;
January 11, 1967, Filed
Decision will be entered for the respondent.
Petitioner's husband died on May 12, 1962. Petitioner was appointed administratrix of his estate on May 16, 1962, and was discharged by the Probate Court on March 19, 1963, after filing a final settlement report indicating that the estate was insolvent. On or about April 10, 1963, petitioner filed a joint income tax return for herself for the year 1962…
2Cases cited5 opinions
- Taylor v. ThornOhio Supreme Court · 1876
- Eversole v. CommissionerUnited States Tax Court · 1966
- Hayes v. CommissionerCourt of Appeals for the Tenth Circuit · 1947
- Hayes v. CommissionerUnited States Tax Court · 1946
- Ruzich v. CommissionerUnited States Tax Court · 1967