Berry v. Commissioner
United States Tax Court
1. Notice of deficiency mailed to "Estate of Lawrence E. Berry" covering taxable years prior to his death, alleged to be defective in that it was not issued to a person or entity, held, on these facts, to be valid. 2. Community survivor in Texas acting under section 160, Tex. Prob. Code, held to occupy a fiduciary relationship to the estate of the deceased spouse and to be a proper party to file a petition in the Tax Court.
1Opinion of the Court
OPINION
Dawson, Judge:
We are here concerned with whether we have jurisdiction in this proceeding. Upon respondent’s motion to dismiss the petition as having been filed by an improper party, a hearing on the motion was held at Fort Worth, testimony was taken, and memorandum briefs were requested from the parties. The pertinent facts relating to the jurisdictional question follow.
Lawrence E. Berry (hereinafter sometimes referred to as the deceased) died on March 29,1962. On June 29,1962, respondent mailed a statutory, notice of deficiency for the taxable years 1951 through 1955 to “Estate of…
2Cases cited2 opinions
- Brewer v. CommissionerUnited States Board of Tax Appeals · 1929
- Howell v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by12 opinions
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Lerer v. CommissionerUnited States Tax Court · 1969
- Estate of McElroy v. CommissionerUnited States Tax Court · 1984
- Peterson v. CommissionerUnited States Tax Court · 1966
- Estate of Callahan v. CommissionerUnited States Tax Court · 1981
7 more not listed; retrieve them via the Exa API.