Fifth Third Union Trust Co. v. Commissioner
United States Board of Tax Appeals
1. Where respondent determines a tax on the income received by a trustee under a will from property coming into such trustee's hands under the will, but sends a deficiency notice to the executor, who was a different person from the trustee, and the trustee files with the Board a petition from such notice, the proceeding will be dismissed for lack of jurisdiction. 2. Held that the trusts here involved are not exempt from taxation under the provisions of section 231(6) of the…
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1. Where respondent determines a tax on the income received by a trustee under a will from property coming into such trustee's hands under the will, but sends a deficiency notice to the executor, who was a different person from the trustee, and the trustee files with the Board a petition from such notice, the proceeding will be dismissed for lack of jurisdiction. 2. Held that the trusts here involved are not exempt from taxation under the provisions of section 231(6) of the Revenue Act of 1921. 3. Held that the petitioners are not entitled to the deductions taken in their returns for income…
1Opinion of the Court
*98OPINION.
Trammell :
At the hearing' counsel for the petitioners moved that the proceeding in Docket No. 26127 be dismissed on the ground that the Board does not have jurisdiction, since the respondent addressed and sent to Edgar Stark, executor of the estate of Jacob G. Schmidlapp, the notice of a deficiency determined against the trustee under Schmidlapp’s will.
Section 283 (a) of the Revenue Act of 1926 provides in part as follows:
*99If after the enactment of this Act the Commissioner determines that any assessment should be made in respect of any income, war-profits, or excess-profits tax…
2Cited by2 opinions
- Morrill v. United StatesDistrict Court, D. New Hampshire · 1937
- Fifth Third Union Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1930