Estate of Jakel v. Commissioner
United States Tax Court
R determined a deficiency in income tax and directed a statutory notice to a decedent and his spouse. A timely petition was filed by the decedent's estate, by the decedent's spouse, and by a related trust (T). An Illinois probate court entered an order assigning the estate's cause of action in this Court to T. Held, the case, as it relates to T, is dismissed for lack of jurisdiction as T is not a proper party to petition this Court.
1Opinion of the Court
ESTATE OF OTTO E. JAKEL, DECEASED, ROBERT K. JAKEL, AND EAGLE BANK OF HIGHLAND, ILLINOIS, CO-EXECUTORS, OTTO E. JAKEL GENERAL TRUST, ROBERT K. JAKEL AND EAGLE BANK OF HIGHLAND, ILLINOIS, CO-TRUSTEES, AND PATSY ANN JAKEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Jakel v. Commissioner
Docket No. 31454-86.
United States Tax Court
T.C. Memo 1987-421; 1987 Tax Ct. Memo LEXIS 418; 54 T.C.M. (CCH) 264; T.C.M. (RIA) 87421;
August 25, 1987.
R determined a deficiency in income tax and directed a statutory notice to a decedent and his spouse. A timely petition was filed by the…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Wilson v. MasonIllinois Supreme Court · 1895
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Starr v. WilloughbyIllinois Supreme Court · 1905
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Krantz v. CommissionerUnited States Tax Court · 1992