Rite-Way Products, Inc. v. Commissioner
United States Tax Court
1. Transferee Liability -- Address for Notice. -- A notice of transferee liability was not shown to have been improperly addressed to a deceased transferee. 2. Abatement of Tax -- Section 421. -- The transferee liability of an individual dying in 1944 while in active service as a member of the military forces of the United States is not abated under section 421 of the Internal Revenue Code. 3. Transferee Liability -- Period of Limitation. -- The period of limitation for the…
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1. Transferee Liability -- Address for Notice. -- A notice of transferee liability was not shown to have been improperly addressed to a deceased transferee. 2. Abatement of Tax -- Section 421. -- The transferee liability of an individual dying in 1944 while in active service as a member of the military forces of the United States is not abated under section 421 of the Internal Revenue Code. 3. Transferee Liability -- Period of Limitation. -- The period of limitation for the assessment of the liability of an initial transferee is within one year after the expiration of the original period of…
1Opinion of the Court
OPINION.
MuRdock, Judge-.
The executor of Snowden challenges the jurisdiction of this Court by alleging that the transferee notice to Snowden was improperly addressed. The point seems to be that Snowden was dead at the time the notice was mailed, the Commissioner should have known that from returns filed by and communications from his executor, and the Commissioner should have addressed the notice to the executor. There may be more than one person having the name of a decedent. The respondent may not safely assume that Snowden, the transferee of Rite-Way, is the same person as Snowden, a…
2Cases cited4 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Weir Long Leaf Lumber Co. v. CommissionerUnited States Tax Court · 1947
- Mesaba-Cliffs Mining Co. v. CommissionerUnited States Tax Court · 1948
3Cited by48 opinions
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- Mills Estate, Inc. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Mills Estate, IncCourt of Appeals for the Second Circuit · 1953
- Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Gorman Lumber Sales Co. v. CommissionerUnited States Tax Court · 1949
- Diamond A Cattle Co. v. CommissionerUnited States Tax Court · 1953
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