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
Estate of Theodore Geddings Tarver, Deceased, The Citizens and Southern National Bank of South Carolina, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Tarver v. Commissioner
Docket No. 57255
United States Tax Court
26 T.C. 490; 1956 U.S. Tax Ct. LEXIS 169;
June 8, 1956, Filed
Decision will be entered under Rule 50.
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…
2Cases cited30 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
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