Estate of Ryan v. Commissioner
United States Tax Court
Petitioner refused to file the estate's Federal estate tax return until after respondent had withdrawn his opposition to a charitable deduction and consequently that return was not timely filed. Held: Respondent's conduct did not amount to any misrepresentation, nor was it misleading. It follows that the elements of an estoppel are lacking and respondent may invoke sec. 2032(c), I.R.C. 1954, to deny petitioner alternate valuation date treatment.
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Petitioner refused to file the estate's Federal estate tax return until after respondent had withdrawn his opposition to a charitable deduction and consequently that return was not timely filed. Held: Respondent's conduct did not amount to any misrepresentation, nor was it misleading. It follows that the elements of an estoppel are lacking and respondent may invoke sec. 2032(c), I.R.C. 1954, to deny petitioner alternate valuation date treatment. Held, further, even granting that respondent may have adopted an erroneous position in opposing the charitable deduction, it was not proper for…
1Opinion of the Court
Estate of Johanna Ryan, a.k.a. Jane Ryan, Deceased, William J. O'Donnell, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Ryan v. Commissioner
Docket No. 6108-72
United States Tax Court
62 T.C. 4; 1974 U.S. Tax Ct. LEXIS 128; 62 T.C. No. 2;
April 8, 1974, Filed
Decision will be entered for the respondent.
Petitioner refused to file the estate's Federal estate tax return until after respondent had withdrawn his opposition to a charitable deduction and consequently that return was not timely filed. Held: Respondent's conduct did not amount to any misrepresentation, nor…
2Cases cited14 opinions
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- In Re Fisk's Estate. Fisk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- Downe v. CommissionerUnited States Tax Court · 1943
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