Crocker v. Commissioner
United States Board of Tax Appeals
1. STATUTE OF LIMITATIONS. - MEANING OF "REQUIRED RETURN" AS USED IN SECTION 1009(b) OF THE REVENUE ACT OF 1924, AND SECTION 1109(a)(2) OF THE REVENUE ACT OF 1926. - Where decedent died March 4, 1920, and the estate tax return was not filed until June 29, 1925, the return was not the "required return" and assessment and collection were not barred on August 10, 1927, when the Commissioner mailed his deficiency notice. 2. ESTATE TAX - SHARES OF STOCK IN A DOMESTIC CORPORATION…
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1. STATUTE OF LIMITATIONS. - MEANING OF "REQUIRED RETURN" AS USED IN SECTION 1009(b) OF THE REVENUE ACT OF 1924, AND SECTION 1109(a)(2) OF THE REVENUE ACT OF 1926. - Where decedent died March 4, 1920, and the estate tax return was not filed until June 29, 1925, the return was not the "required return" and assessment and collection were not barred on August 10, 1927, when the Commissioner mailed his deficiency notice. 2. ESTATE TAX - SHARES OF STOCK IN A DOMESTIC CORPORATION OWNED BY NONRESIDENT ALIEN. - Where at the time of his death, the decedent, a nonresident alien, owned shares of stock…
1Opinion of the Court
HELEN BEATRICE (DUVEEN) CROCKER, FREDERICK CLIFTON AND ARCHIBALD EDWARD CHURCHER, EXECUTORS OF THE ESTATE OF LOUIS JOEL DUVEEN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Crocker v. Commissioner
Docket No. 31573.
United States Board of Tax Appeals
28 B.T.A. 132; 1933 BTA LEXIS 1179;
May 17, 1933, Promulgated
1. STATUTE OF LIMITATIONS. - MEANING OF "REQUIRED RETURN" AS USED IN SECTION 1009(b) OF THE REVENUE ACT OF 1924, AND SECTION 1109(a)(2) OF THE REVENUE ACT OF 1926. - Where decedent died March 4, 1920, and the estate tax return was not filed until June 29, 1925, the…
2Cases cited7 opinions
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Burnet v. BrooksSupreme Court of the United States · 1933
- Dahlinger v. CommissionerUnited States Board of Tax Appeals · 1930
- Garvan v. CommissionerUnited States Board of Tax Appeals · 1932
- Brooks v. CommissionerUnited States Board of Tax Appeals · 1931
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