Baker v. Commissioner
United States Board of Tax Appeals
1. JURISDICTION. - Where a deficiency notice was mailed to a taxpayer more than two years before the executrix of her estate included her estate in an appeal which the transferee was making from a transferee notice of deficiency, the Board has no jurisdiction to hear the appeal of the executrix because it was filed long after the statutory period had expired. 2. TRANSFEREE LIABILITY. - Where prior to her death a mother transferred to her daughter without monetary…
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1. JURISDICTION. - Where a deficiency notice was mailed to a taxpayer more than two years before the executrix of her estate included her estate in an appeal which the transferee was making from a transferee notice of deficiency, the Board has no jurisdiction to hear the appeal of the executrix because it was filed long after the statutory period had expired. 2. TRANSFEREE LIABILITY. - Where prior to her death a mother transferred to her daughter without monetary consideration property having a greater value than the amount of the taxes due and such transfer left the mother insolvent, the…
1Opinion of the Court
MARGARET WILSON BAKER, INDIVIDUALLY AND AS EXECUTRIX OF THE ESTATE OF IDA CARR ADDICKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Baker v. Commissioner
Docket No. 59038.
United States Board of Tax Appeals
30 B.T.A. 188; 1934 BTA LEXIS 1361;
March 27, 1934, Promulgated
1. JURISDICTION. - Where a deficiency notice was mailed to a taxpayer more than two years before the executrix of her estate included her estate in an appeal which the transferee was making from a transferee notice of deficiency, the Board has no jurisdiction to hear the appeal of the executrix because it was filed…
2Cases cited1 opinion
- Baker v. CommissionerUnited States Board of Tax Appeals · 1934