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
OPINION
Wiles, Judge:
The issue herein is whether we have jurisdiction with respect to Edward J. Fehrs, deceased. Upon respondent’s motion to dismiss the petition with respect to Edward J. Fehrs, deceased, for lack of jurisdiction, a hearing on the motion was held and memoranda were filed by the parties.
The relevant jurisdictional facts are brief. Edward J. Fehrs (sometimes hereinafter decedent) died on November 18, 1973. He resided at that time in Douglas County, Neb.
Decedent left no property subject to probate. His jointly owned property passed to Violette as surviving spouse and his…
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