Estate of Eversole v. Commissioner
United States Tax Court
Held, the Court is without jurisdiction with respect to the tax liability of the estate of John T. Eversole, deceased, for each of the years 1946, 1947, and 1948. Held, further, the Court has jurisdiction with respect to the individual liability of Ina G. Eversole Tapocik, and the petitioner Ina G. Eversole Tapocik is individually liable for the deficiency in tax determined by respondent for the year 1948.
1Opinion of the Court
Estate of John T. Eversole, Deceased, Ina G. Tapocik, Administratrix, and Ina G. Tapocik, Individually, Petitioners, v. Commissioner of Internal Revenue, Respondent
Estate of Eversole v. Commissioner
Docket No. 40235
United States Tax Court
39 T.C. 1113; 1963 U.S. Tax Ct. LEXIS 164;
March 29, 1963, Filed
Decision will be entered that Ina G. Eversole Tapocik is liable for deficiency in income tax for the year 1948 in the amount of $ 3,332.86; that she is not liable for any deficiency in income taxes for the years 1946 and 1947; and that she is not liable for any additions to taxes for any of the…
2Cases cited13 opinions
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
- Commissioner of Internal Revenue v. New York Trust Co.Court of Appeals for the Second Circuit · 1931
- Sanborn v. HelveringCourt of Appeals for the Eighth Circuit · 1940
- Sanborn v. CommissionerUnited States Board of Tax Appeals · 1939
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