Legal Opinion
Smith v. Commissioner
United States Board of Tax Appeals
Decided November 13, 1931No. Docket Nos. 18876, 22313PublishedCited by 23 opinions
1Opinion of the Court
*809OPINION.
Trammell:
The first question to be decided is whether we have jurisdiction of this proceeding. The Commissioner sent the notice of deficiency to Jessie Smith as executrix of her husband’s estate. At the time of the sending of the notice she had been discharged as executrix and the estate completely wound up. However, in this respect section 281 (b) of the Bevenue Act of 1926 provides as follows:
Upon notice to the Commissioner that any person acting in a fiduciary capacity for a person subject to the liability specified in section 280, the fiduciary shall assume on behalf of such person…
2Cases cited7 opinions
- Price v. United StatesSupreme Court of the United States · 1926
- City of Richmond v. BirdSupreme Court of the United States · 1919
- McCubbin v. StanfordCourt of Appeals of Maryland · 1897
- In re Wyley Co.District Court, N.D. Georgia · 1923
- Midgley v. WalkerMichigan Supreme Court · 1894
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Tooley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- United States v. WeisburnDistrict Court, E.D. Pennsylvania · 1943
- Irvine v. HelveringCourt of Appeals for the Eighth Circuit · 1938
- McDonald v. CommissionerUnited States Board of Tax Appeals · 1933
- Burnett Schwartz and Estate of Max L. Raskin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1977
18 more not listed; retrieve them via the Exa API.