Estate of Gardner v. Commissioner
United States Tax Court
D's estate tax return was not filed within 9 months after her death ( sec. 6075(a), I.R.C. 1954), but was filed within the 18-day extension of time requested by P for filing of the return. R denied P's request for that extension of time. Sec. 6081(a), I.R.C. 1954. Had R granted the extension request, the return would have been timely filed.
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D's estate tax return was not filed within 9 months after her death ( sec. 6075(a), I.R.C. 1954), but was filed within the 18-day extension of time requested by P for filing of the return. R denied P's request for that extension of time. Sec. 6081(a), I.R.C. 1954. Had R granted the extension request, the return would have been timely filed. R moved for partial summary judgment under Rule 121, Tax Court Rules of Practice and Procedure, on the grounds that R's denial of the extension request is not subject to judicial review and that P's attempt to elect special use valuation under sec. 2032A,…
1Opinion of the Court
Estate of Shella B. Gardner, Deceased, T. Aleen Macy, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Gardner v. Commissioner
Docket No. 28332-83
United States Tax Court
82 T.C. 989; 1984 U.S. Tax Ct. LEXIS 54; 82 T.C. No. 74;
June 25, 1984, Filed
D's estate tax return was not filed within 9 months after her death ( sec. 6075(a), I.R.C. 1954), but was filed within the 18-day extension of time requested by P for filing of the return. R denied P's request for that extension of time. Sec. 6081(a), I.R.C. 1954. Had R granted the extension request, the return would have…
2Cases cited55 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Barlow v. CollinsSupreme Court of the United States · 1970
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dunlop v. BachowskiSupreme Court of the United States · 1975
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