Dabney v. Commissioner
United States Board of Tax Appeals
JURISDICTION - Under the law of California the effect of a decree discharging an administrator is to relieve him of liability and to deprive him of power to act further for the estate. Hulburd v. Commissioner,296 U.S. 300. Consequently, a petition filed by a discharged administrator based on a notice of deficiency addressed to the estate and giving notice of a deficiency in income tax of the estate, is not a petition of the taxpayer and is not within our jurisdiction.
1Opinion of the Court
ESTATE OF JOSEPH B. DABNEY, DECEASED, M. H. PHILLEO, FORMER ADMINISTRATOR THEREOF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dabney v. Commissioner
Docket No. 96877.
United States Board of Tax Appeals
40 B.T.A. 276; 1939 BTA LEXIS 871;
July 25, 1939, Promulgated
JURISDICTION - Under the law of California the effect of a decree discharging an administrator is to relieve him of liability and to deprive him of power to act further for the estate. Hulburd v. Commissioner,296 U.S. 300. Consequently, a petition filed by a discharged administrator based on a notice of deficiency…
2Cases cited14 opinions
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- In re the Estate of BurtonCalifornia Supreme Court · 1892
- Clary v. ClaryCalifornia Supreme Court · 1896
- Smith v. CommissionerUnited States Board of Tax Appeals · 1931
- Sanborn v. CommissionerUnited States Board of Tax Appeals · 1939
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