Central Union Trust Co. v. Commissioner
United States Board of Tax Appeals
Party in interest permitted to file intervening petition in proceeding properly instituted before the Board by the taxpayer.
1Opinion of the Court
OPINION.
Phillips:
This matter corned before us on motion of Emlen P. Frame for permission to file an intervening petition.
The Commissioner determined that there was a deficiency in estate tax of $27,364.57 due from the estate of Caroline W. Frame. The executors of that estate duly filed a petition with the Board alleging in part as follows:(4) The determination of the Federal Estate Tax set forth in said notice of deficiency is based upon the following errors:
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*301(b) Under the beading “ Other Miscellaneous Property,” the claim against Emlen P. Erame is erroneously determined to have…
2Cases cited2 opinions
- Williams v. MorganSupreme Court of the United States · 1884
- Farmers' Loan & Trust Co. v. Toledo, A. A. & N. M. Ry. Co.U.S. Circuit Court for the District of Northern Ohio · 1895
3Cited by13 opinions
- Sampson v. CommissionerUnited States Tax Court · 1983
- Cincinnati Transit, Inc. v. CommissionerUnited States Tax Court · 1971
- Estate of Siegel v. CommissionerUnited States Tax Court · 1977
- Jean L. May, Clifford Magee May, Intervenor-Appellant v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Sadie v. Levy Trust, Lawrence H. Levy, Carl J. Austrian and Morgan Guaranty Trust Company of New York, Trustees v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
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