Estate of Sivyer v. Commissioner
United States Tax Court
Rule 53, Tax Court Rules of Practice and Procedure. -- Shank was released, pursuant to sec. 2204(a), I.R.C. 1954, from personal liability for estate tax imposed upon him as executor of decedent's estate. Held, that a release from personal liability under sec. 2204(a) has no bearing on whether sec. 6903, I.R.C. 1954, requiring notice of termination of fiduciary capacity, has been satisfied.
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Rule 53, Tax Court Rules of Practice and Procedure. -- Shank was released, pursuant to sec. 2204(a), I.R.C. 1954, from personal liability for estate tax imposed upon him as executor of decedent's estate. Held, that a release from personal liability under sec. 2204(a) has no bearing on whether sec. 6903, I.R.C. 1954, requiring notice of termination of fiduciary capacity, has been satisfied. Held, further: That sec. 6903 was not complied with and the notice of deficiency was valid. The petition filed herein confers jurisdiction on this Court to redetermine the estate tax deficiency.
1Opinion of the Court
Fay, Judge:
This case is before us on petitioner’s motion to dismiss for lack of jurisdiction pursuant to Rule 53, Tax Court Rules of Practice and Procedure, on ground that the statutory notice of deficiency was not sent to the proper party. A hearing on the motion was held in Boise, Idaho, on April 21, 1975.
FINDINGS OF FACT
On February 9, 1972, Louis S. Shank (Shank) filed a United States estate tax return for the Estate of Bert L. Sivyer with the District Director of Internal Revenue, Seattle, Wash. Shank, a residuary legatee, was designated executor of the estate on the face of the return.
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2Cases cited8 opinions
- Krueger v. CommissionerUnited States Tax Court · 1967
- Estate of Meyer v. CommissionerUnited States Tax Court · 1972
- Tarver v. CommissionerUnited States Tax Court · 1956
- Estate of Theodore Geddings Tarver, Deceased, the Citizens and Southern National Bank of South Carolina v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Eversole v. CommissionerUnited States Tax Court · 1966
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3Cited by12 opinions
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- Estate of Walker v. CommissionerUnited States Tax Court · 1988
- Estate of Coates v. CommissionerUnited States Tax Court · 1986
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