Sanborn v. Commissioner
United States Board of Tax Appeals
1. Where executors, after their discharge under Missouri law, filed a petition with the Board for redetermination of the estate's income tax liability, held, in a proceeding to determine the liability of a transferee from the estate, that the petition was properly filed and the proceeding, being on the Board's docket, tolled the running of the statute of limitations against the original taxpayer, and therefore against the transferee, until the decision of the Board became…
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1. Where executors, after their discharge under Missouri law, filed a petition with the Board for redetermination of the estate's income tax liability, held, in a proceeding to determine the liability of a transferee from the estate, that the petition was properly filed and the proceeding, being on the Board's docket, tolled the running of the statute of limitations against the original taxpayer, and therefore against the transferee, until the decision of the Board became final, Revenue Act of 1928, secs. 277, 311; particularly since whatever notice of termination of fiduciary relationship…
1Opinion of the Court
*723OPINION.
Opper :
Petitioner contends that she is not within the reach of respondent’s determination on the ground that the statute of limitations has run.
Her argument may be summarized as follows: First, the executors, having been discharged on March 31, 1930, had no further concern or authority with respect to any Federal tax matters, even though they thereafter, on April 8, 1930, signed and verified and on April 9, 1930, filed a Federal income tax return describing themselves as *724executors; second, tbe proceeding instituted by them on behalf of the estate (the original taxpayer) in 1932 was…
2Cases cited2 opinions
- Helvering v. HelmholzSupreme Court of the United States · 1935
- Hulburd v. CommissionerSupreme Court of the United States · 1935
3Cited by18 opinions
- Krueger v. CommissionerUnited States Tax Court · 1967
- Eversole v. CommissionerUnited States Tax Court · 1966
- Alabama-Georgia Syrup Co. v. CommissionerUnited States Tax Court · 1961
- Sanborn v. HelveringCourt of Appeals for the Eighth Circuit · 1940
- Estate of Eversole v. CommissionerUnited States Tax Court · 1963
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