Estate of Gudie v. Comm'r
United States Tax Court
E was never appointed executrix over D's estate by a State probate court, but she signed D's estate's Federal estate tax return as executor. R determined a deficiency in estate tax and a sec. 6662(a), I.R.C., accuracy-related penalty and issued a notice of deficiency listing E as executor. E filed a petition with this Court for redetermination.
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E was never appointed executrix over D's estate by a State probate court, but she signed D's estate's Federal estate tax return as executor. R determined a deficiency in estate tax and a sec. 6662(a), I.R.C., accuracy-related penalty and issued a notice of deficiency listing E as executor. E filed a petition with this Court for redetermination. E subsequently filed a motion to dismiss for lack of subject matter jurisdiction, arguing this Court lacked jurisdiction because she was never appointed executrix by a State probate court and accordingly the notice of deficiency had been sent to the…
1Opinion of the Court
ESTATE OF JANE H. GUDIE, DECEASED, MARY HELEN NORBERG, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Gudie v. Comm'r
Docket No. 4089-10.
United States Tax Court
137 T.C. 165; 2011 U.S. Tax Ct. LEXIS 51; 137 T.C. No. 13;
November 30, 2011, Decided
An appropriate order will be issued denying petitioner's motion to dismiss for lack of subject matter jurisdiction.
E was never appointed executrix over D's estate by a State probate court, but she signed D's estate's Federal estate tax return as executor. R determined a deficiency in estate tax and a sec. 6662(a), I.R.C.,…
2Cases cited20 opinions
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Robin Orr v. Bank of America, Nt & SaCourt of Appeals for the Ninth Circuit · 2002
- Land v. DollarSupreme Court of the United States · 1947
- Gibbs v. BuckSupreme Court of the United States · 1939
- Monge v. CommissionerUnited States Tax Court · 1989
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