Estate of McElroy v. Commissioner
United States Tax Court
D died a Nevada domiciliary, and A, B, and C were appointed coexecutors of her estate. The three coexecutors were listed on the estate tax return, which was signed by A. B signed the check in payment of the estate tax shown on the estate tax return. The Commissioner issued a notice of deficiency in estate tax and mailed the notice to B at his address in California. The petition was not filed within 90 days thereafter.
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D died a Nevada domiciliary, and A, B, and C were appointed coexecutors of her estate. The three coexecutors were listed on the estate tax return, which was signed by A. B signed the check in payment of the estate tax shown on the estate tax return. The Commissioner issued a notice of deficiency in estate tax and mailed the notice to B at his address in California. The petition was not filed within 90 days thereafter. Held, the notice of deficiency is valid, and the petition is untimely.
1Opinion of the Court
OPINION
Simpson, Judge-.
This matter is before us on the parties’ cross motions to dismiss for lack of jurisdiction. The petitioner claims that the notice of deficiency was invalid because it was not mailed to the last known address of the estate or to the proper estate representative. The Commissioner claims that the petition was not filed within 90 days after the mailing of the notice of deficiency. Sec. 6213(a), I.R.C. 1954.1 At the conclusion of the hearing on such motions, the Court took them under advisement.
Mary McElroy (the decedent) died on March 29, 1978. The decedent’s estate is the…
2Cases cited12 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Lifter v. CommissionerUnited States Tax Court · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Mulvania v. CommissionerUnited States Tax Court · 1983
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3Cited by18 opinions
- Yusko v. CommissionerUnited States Tax Court · 1987
- Estate of Belcher v. CommissionerUnited States Tax Court · 1984
- Estate of Dillingham v. CommissionerUnited States Tax Court · 1987
- Ewart v. CommissionerUnited States Tax Court · 1985
- Ramirez v. CommissionerUnited States Tax Court · 1986
13 more not listed; retrieve them via the Exa API.