Fehrs v. Commissioner
United States Tax Court
Edward J. Fehrs died on Nov. 18, 1973. Respondent mailed a joint notice of deficiency to "Edward J. and Violette Fehrs" on Dec. 27, 1974. No executor or administrator has been appointed for the estate of Edward J. Fehrs, and no showing has been made that Violette Fehrs is legally entitled to represent that estate under Nebraska law. Held, respondent's motion to dismiss for lack of jurisdiction as to Edward J. Fehrs, deceased, is granted.
1Opinion of the Court
Edward J. Fehrs, Deceased, and Violette Fehrs, Petitioners v. Commissioner of Internal Revenue, Respondent
Fehrs v. Commissioner
Docket No. 2748-75
United States Tax Court
65 T.C. 346; 1975 U.S. Tax Ct. LEXIS 29;
November 18, 1975, Filed
Edward J. Fehrs died on Nov. 18, 1973. Respondent mailed a joint notice of deficiency to "Edward J. and Violette Fehrs" on Dec. 27, 1974. No executor or administrator has been appointed for the estate of Edward J. Fehrs, and no showing has been made that Violette Fehrs is legally entitled to represent that estate under Nebraska law. Held, respondent's motion to…
2Cases cited14 opinions
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Lerer v. CommissionerUnited States Tax Court · 1969
- Consolidated Cos. v. CommissionerUnited States Board of Tax Appeals · 1929
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