Archer v. Commissioner
United States Board of Tax Appeals
1. The Board is without jurisdiction to redetermine a deficiency for 1938 upon an amended petition filed more than ninety days after the notice was mailed, notwithstanding the original petition was timely filed to contest a deficiency for 1937. 2. Accrued income of a decedent during the last period of his life does not include an amount received by the administrator after death in settlement of a stale and doubtful claim denied by the claimee during the decedent's life.
1Opinion of the Court
OPINION.
Sternhagen;
The Commissioner determined a deficiency of $10,026.53 in income tax for 1937 and a deficiency of $7,506.30 in income tax and a penalty of $1,876.58 for 1938.
1. For each year a separate notice was sent to the petitioner on June 11, 1941. A timely petition was filed August 9, 1941, assailing the determination for 1937. A separate petition assailing the 1938 determination was filed and docketed at Docket No. 108602 on September 10, 1941, which was more than ninety days after the notice was mailed; and on motion of respondent, this was dismissed for want of jurisdiction. On…
2Cases cited1 opinion
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
3Cited by11 opinions
- Brooks v. CommissionerUnited States Tax Court · 1975
- O'Neil v. CommissionerUnited States Tax Court · 1976
- Richard A. Wilson and Sharon L. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Fletcher Plastics, Inc. v. CommissionerUnited States Tax Court · 1975
- United States v. ArcherCourt of Appeals for the First Circuit · 1949
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