Eversole v. Commissioner
United States Tax Court
Petitioners were transferees of an estate. The administratrix of the estate gave respondent the notice of fiduciary responsibility required by section 312, I.R.C. 1939, but failed to notify respondent of her subsequent discharge by the local Probate Court. She signed two consents extending the period of limitations for the taxable years 1946 and 1947. The consent for 1947 was signed after the administratrix had been discharged from her duties.
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Petitioners were transferees of an estate. The administratrix of the estate gave respondent the notice of fiduciary responsibility required by section 312, I.R.C. 1939, but failed to notify respondent of her subsequent discharge by the local Probate Court. She signed two consents extending the period of limitations for the taxable years 1946 and 1947. The consent for 1947 was signed after the administratrix had been discharged from her duties. A prior petition in respect of deficiencies for 1946 and 1947 was found not to have been a petition by the estate and the proceeding was accordingly…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined that each of the petitioners is liable as transferee of the assets of the estate of John T. Eversole, deceased, to the extent of $12,689.04. This asserted liability is a result of deficiencies in income tax due from John T. Eversole, deceased, in the amounts -of $1,998.09 for 1946 and $12,156.37 for 1947. The cases have been consolidated for purposes of trial and decision.
By stipulation, petitioners have conceded the correctness of the amounts of the deficiencies determined by respondent and, on brief, they have conceded their liability as transferees,…
2Cases cited17 opinions
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
- Green Spring Dairy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Tooley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- American Equitable Assurance Co. v. CommissionerUnited States Board of Tax Appeals · 1932
12 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
- Krueger v. CommissionerUnited States Tax Court · 1967
- Monetary II Limited Partnership, J. Thomas Hannan, Tax Matters Partner v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Martin v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- Estate of Sivyer v. CommissionerUnited States Tax Court · 1975
18 more not listed; retrieve them via the Exa API.