Hurd v. Commissioner
United States Tax Court
1. Statute of Limitations -- Jurisdiction -- Mailing -- Address. -- A notice of a deficiency in estate tax mailed by registered mail to the address given by the executrix on the estate tax return was properly mailed in the absence of notice to the Commissioner that that was no longer the address which she would have the Commissioner use. 2. Estate Tax -- Transfers -- Section 811 (c) -- Separation Agreement. -- Life insurance policies transferred to a wife pursuant to a…
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1. Statute of Limitations -- Jurisdiction -- Mailing -- Address. -- A notice of a deficiency in estate tax mailed by registered mail to the address given by the executrix on the estate tax return was properly mailed in the absence of notice to the Commissioner that that was no longer the address which she would have the Commissioner use. 2. Estate Tax -- Transfers -- Section 811 (c) -- Separation Agreement. -- Life insurance policies transferred to a wife pursuant to a separation agreement and divorce decree were not transferred in contemplation of death or to take effect in possession or…
1Opinion of the Court
OPINION.
Murdock, Judge:
The petitioners first contend that the assessment and collection of the deficiency is barred by the statute of limitations requiring that the estate taxes be assessed within three years after the return was filed. Sec. 874 (a). Their argument is that the Commissioner knew, or should have known, that 156 East 82nd Street1 was not the address of Patricia Kendall Hurd at the time the notice of deficiency was sent to her; consequently, the deficiency notice was not “mailed” to her as required by section 871 (a) (1), and, therefore, the running of the statute of limitations…
2Cases cited8 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Addiss v. SeligNew York Court of Appeals · 1934
- Cronin v. CommissionerUnited States Tax Court · 1946
- Ruthrauff v. CommissionerUnited States Tax Court · 1947
- Block v. CommissionerUnited States Tax Court · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Lifter v. CommissionerUnited States Tax Court · 1973
- Houghton v. CommissionerUnited States Tax Court · 1967
- Hamilton v. CommissionerUnited States Tax Court · 1949
- Hull v. CommissionerUnited States Tax Court · 1962
- Bowers v. CommissionerUnited States Tax Court · 1955
19 more not listed; retrieve them via the Exa API.