Estate of Gillespie v. Commissioner
United States Tax Court
R mailed a 30-day letter to P proposing an increase in estate tax. P protested the proposed adjustment with R's Appeals Office (Appeals). Shortly thereafter, the parties settled the proposed adjustment. R never issued a notice of deficiency under sec. 6212, I.R.C., or a notice of the decision of Appeals.
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R mailed a 30-day letter to P proposing an increase in estate tax. P protested the proposed adjustment with R's Appeals Office (Appeals). Shortly thereafter, the parties settled the proposed adjustment. R never issued a notice of deficiency under sec. 6212, I.R.C., or a notice of the decision of Appeals. P petitioned this Court for an award of administrative costs under sec. 7430, I.R.C., claiming that the 30-day letter was a notice of deficiency for purposes of sec. 7430, I.R.C.Held, a 30-day letter is not a notice of deficiency for purposes of sec. 7430, I.R.C.; thus, P is not entitled to…
1Opinion of the Court
Estate of Pauline Brown Gillespie, Deceased, James Paul Gillespie, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Gillespie v. Commissioner
Docket No. 5944-92
United States Tax Court
103 T.C. 395; 1994 U.S. Tax Ct. LEXIS 64; 103 T.C. No. 20;
August 25, 1994, Filed
An appropriate order and decision will be entered.
R mailed a 30-day letter to P proposing an increase in estate tax. P protested the proposed adjustment with R's Appeals Office (Appeals). Shortly thereafter, the parties settled the proposed adjustment. R never issued a notice of deficiency under sec. 6212,…
2Cases cited16 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Commissioner v. BrownSupreme Court of the United States · 1965
- United States v. JamesSupreme Court of the United States · 1986
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