Farrell v. Commissioner
United States Board of Tax Appeals
1. Bona fide discharge of an executrix of an estate without prior notice of claim for deficiency does not bar Commissioner's assertion of an income tax deficiency against the estate.
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1. Bona fide discharge of an executrix of an estate without prior notice of claim for deficiency does not bar Commissioner's assertion of an income tax deficiency against the estate. Elnora C. Haag,19 B.T.A. 982. 2. The filing of a personal return by the surviving widow in which she included her own income and that of her deceased husband jointly did not set in motion the running of the statute of limitations and therefore did not preclude the Commissioner from asserting a deficiency under a return filed by him for the widow as executrix of decedent's estate more than two years after her…
1Opinion of the Court
ESTATE OF LEE R. FARRELL, DECEASED, MRS. LEE R. FARRELL, EXECUTRIX, DISCHARGED JANUARY 30, 1931, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Farrell v. Commissioner
Docket No. 77345.
United States Board of Tax Appeals
35 B.T.A. 265; 1937 BTA LEXIS 901;
January 15, 1937, Promulgated
1. Bona fide discharge of an executrix of an estate without prior notice of claim for deficiency does not bar Commissioner's assertion of an income tax deficiency against the estate. Elnora C. Haag,19 B.T.A. 982.
2. The filing of a personal return by the surviving widow in which she included her own…
2Cases cited6 opinions
- Haag v. CommissionerUnited States Board of Tax Appeals · 1930
- Evans v. CommissionerUnited States Board of Tax Appeals · 1928
- Portage Silica Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Thompson v. CommissionerUnited States Board of Tax Appeals · 1934
- Farrell v. CommissionerUnited States Board of Tax Appeals · 1937
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