Tarver v. Commissioner
United States Tax Court
1. Estate Tax -- Notice of Deficiency -- Jurisdiction. -- A notice of deficiency sent to the decedent's executor more than 1 year after the date of the executor's request, pursuant to section 825 (a) of the Internal Revenue Code of 1939, for determination of estate tax liability, held to be a valid notice of deficiency and a petition based thereon confers jurisdiction to adjudicate the liability of the estate for estate tax. 2. Transfer of Property to Take Effect in…
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1. Estate Tax -- Notice of Deficiency -- Jurisdiction. -- A notice of deficiency sent to the decedent's executor more than 1 year after the date of the executor's request, pursuant to section 825 (a) of the Internal Revenue Code of 1939, for determination of estate tax liability, held to be a valid notice of deficiency and a petition based thereon confers jurisdiction to adjudicate the liability of the estate for estate tax. 2. Transfer of Property to Take Effect in Possession or Enjoyment At or After Death. -- An inter vivos transfer of property in trust, to pay the income to decedent's…
1Opinion of the Court
OPINION.
Atkins, Judge:
The Notice of Deficiency.
The petitioner contends that since it made application under section 825 (a) 1 for a determination of the amount of estate tax, and as the respondent did not send the notice of deficiency until after the expiration of the period of 1 year, it is discharged from personal liability and the notice of deficiency is void as having been sent to an improper party. As we understand the petitioner, it contends that we should hold that it is not personally liable and also that a petition based on the notice of deficiency sent to it precludes our…
2Cases cited29 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- May v. HeinerSupreme Court of the United States · 1930
- Smith T. v. BellSupreme Court of the United States · 1832
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
24 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Estate of Meyer v. CommissionerUnited States Tax Court · 1972
- Estate of Opal v. CommissionerUnited States Tax Court · 1970
- May v. CommissionerUnited States Tax Court · 1959
- Ellis v. CommissionerUnited States Tax Court · 1956
- Comer v. CommissionerUnited States Tax Court · 1959
27 more not listed; retrieve them via the Exa API.