Estate of Walker v. Commissioner
United States Tax Court
Held, a notice of deficiency addressed to an estate mailed within 3 years of the date of the filing by decedent of his Federal income tax return is valid and timely absent a proper request for prompt assessment in accordance with the provisions of sec. 6501(d), I.R.C. 1954, even though, when the notice was mailed, the personal representative of the estate had been discharged and the assets of the estate have been distributed.
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Held, a notice of deficiency addressed to an estate mailed within 3 years of the date of the filing by decedent of his Federal income tax return is valid and timely absent a proper request for prompt assessment in accordance with the provisions of sec. 6501(d), I.R.C. 1954, even though, when the notice was mailed, the personal representative of the estate had been discharged and the assets of the estate have been distributed. Held, further, the ratification by the personal representative after her reappointment of the timely petition which was filed on behalf of the estate by an attorney…
1Opinion of the Court
OPINION
SCOTT, Judge:
Respondent determined a deficiency in the income tax of the Estate of Henry Walker for the taxable year 1982 in the amount of $33,025.
The issues for decision are whether a notice determining a deficiency in the income tax for the calendar year 1982 of Henry Walker, issued on October 4, 1985, to “Estate of Henry Walker, Deceased, Myrna J. Harms,” is a timely and valid notice of deficiency and, if it is, whether upon the filing of a petition from the notice of deficiency, we acquired jurisdiction to make a determination in this case.
All of the facts have been stipulated and…
2Cases cited10 opinions
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- Krueger v. CommissionerUnited States Tax Court · 1967
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Estate of Meyer v. CommissionerUnited States Tax Court · 1972
- Tarver v. CommissionerUnited States Tax Court · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Estate of Gudie v. Comm'rUnited States Tax Court · 2011
- Estate of Gudie v. Comm'rUnited States Tax Court · 2011
- Estate of Jane H. Gudie, Mary Helen Norberg v. CommissionerUnited States Tax Court · 2011
- Estate of Walker v. CommissionerUnited States Tax Court · 1988