New York Trust Co. v. Commissioner
United States Board of Tax Appeals
Where a trustee filed a return, but the deficiency notice was addressed to the beneficiary and referred throughout to the deficiency as that of the beneficiary, the Board has no jurisdiction over a proceeding brought by the trustee.
1Opinion of the Court
*165OPINION.
McMahon :
The first question to be considered is that of the jurisdiction of the Board. The pertinent provisions of the statute, the Revenue Act of 1926, are as follows:
Sec. 2. (a) When used in this Act—
* * * * * * *(9) The term “ taxpayer ” means any person subject to a tax imposed by this Act.
Sec. 274 (a). If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. Within 60 days after such notice is mailed (not…
2Cases cited2 opinions
- Keal v. RhydderckIllinois Supreme Court · 1925
- Monks v. DuffleSupreme Court of Arkansas · 1924
3Cited by8 opinions
- Lifter v. CommissionerUnited States Tax Court · 1973
- Estate of Lombard v. CommissionerUnited States Tax Court · 1976
- Scruggs v. CommissionerUnited States Board of Tax Appeals · 1934
- Donohue v. CommissionerUnited States Tax Court · 1978
- Estate of Lombard v. CommissionerUnited States Tax Court · 1976
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