Doriss v. Commissioner
United States Tax Court
The petitioners are transferees of the estate of X, deceased. The due date for the filing of the estate tax return was April 14, 1938. On the morning of that date an estate tax return signed by one of the two executors of the estate was mailed from New York City to Albany and addressed to the collector of internal revenue at the latter city, whose offices were in the post office building there.
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The petitioners are transferees of the estate of X, deceased. The due date for the filing of the estate tax return was April 14, 1938. On the morning of that date an estate tax return signed by one of the two executors of the estate was mailed from New York City to Albany and addressed to the collector of internal revenue at the latter city, whose offices were in the post office building there. He maintained a post office box and sent for his mail several times a day, usually not after 2:30 p. m. His office hours were usually from 9 a. m. to 4:30 p. m. The return reached the Albany post…
1Opinion of the Court
William Howard Doriss, Petitioner, et al., 1 v. Commissioner of Internal Revenue, Respondent
Doriss v. Commissioner
Docket Nos. 111730, 111731, 111732, 111733, 111734, 111735, 111736, 111737, 111738, 111739, 111740, 111741, 111742, 111743, 111744, 111777, 111778, 111779, 111780
United States Tax Court
3 T.C. 219; 1944 U.S. Tax Ct. LEXIS 201;
February 7, 1944, Promulgated
Decision will be entered under Rule 50.
The petitioners are transferees of the estate of X, deceased. The due date for the filing of the estate tax return was April 14, 1938. On the morning of that date an estate tax return signed…
2Cases cited4 opinions
- Maass v. HigginsSupreme Court of the United States · 1941
- In re the Application for a Compulsory Accounting in the Estate of AppellAppellate Division of the Supreme Court of the State of New York · 1922
- In re the Estate of JunkersfeldNew York Surrogate's Court · 1934
- Doriss v. CommissionerUnited States Tax Court · 1944