Kenney v. Commissioner
United States Tax Court
1. Husband and wife, living together, filed joint returns. Respondent's delegate had notice that wife died prior to issuance of notice of deficiency, but was not notified that separate residences had been established, as provided in section 6212(b)(2), I.R.C. 1954, or of the existence of a fiduciary relationship pursuant to section 6903, I.R.C. 1954. Held, failure to mail duplicate originals of the notice of deficiency to each spouse did not invalidate the notice of…
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1. Husband and wife, living together, filed joint returns. Respondent's delegate had notice that wife died prior to issuance of notice of deficiency, but was not notified that separate residences had been established, as provided in section 6212(b)(2), I.R.C. 1954, or of the existence of a fiduciary relationship pursuant to section 6903, I.R.C. 1954. Held, failure to mail duplicate originals of the notice of deficiency to each spouse did not invalidate the notice of deficiency under section 6212(b)(2) and Court has jurisdiction. 2. Insurance agent, selling principally special risk insurance,…
1Opinion of the Court
Dkennen, Judge:
Respondent determined deficiencies in income tax due from petitioners for the years 1956, 1951, and 1958 in the respective amounts of $2,096.49, $4,984.28, and $1,626.86.
The issues for decision are:(1) Whether this Court has jurisdiction over the proceeding, and this issue depends in turn upon whether respondent issued a valid statutory notice of deficiency to petitioners; and(2) Whether amounts received by petitioner Edward A. Kenney (hereafter sometimes called Edward) pursuant to an “Agency Termination and Business Purchase Agreement” which he entered into with Educators…
2Cases cited14 opinions
- Michaels v. CommissionerUnited States Tax Court · 1949
- Horton v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. Gazette Tel. Co.Court of Appeals for the Tenth Circuit · 1954
- MacDonald v. CommissionerUnited States Tax Court · 1944
- Brzezinski v. CommissionerUnited States Tax Court · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Luna v. CommissionerUnited States Tax Court · 1964
- Lucas v. CommissionerUnited States Tax Court · 1972
- Nelson Weaver Realty Company, and Nelson Weaver Mortgage Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Kinney v. CommissionerUnited States Tax Court · 1972
- Thoms v. CommissionerUnited States Tax Court · 1968
32 more not listed; retrieve them via the Exa API.