Estate of Ryan v. Commissioner
United States Tax Court
Petitioner refused to file the estate's Federal estate tax return until after respondent had withdrawn his opposition to a charitable deduction and consequently that return was not timely filed. Held: Respondent's conduct did not amount to any misrepresentation, nor was it misleading. It follows that the elements of an estoppel are lacking and respondent may invoke sec. 2032(c), I.R.C. 1954, to deny petitioner alternate valuation date treatment.
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Petitioner refused to file the estate's Federal estate tax return until after respondent had withdrawn his opposition to a charitable deduction and consequently that return was not timely filed. Held: Respondent's conduct did not amount to any misrepresentation, nor was it misleading. It follows that the elements of an estoppel are lacking and respondent may invoke sec. 2032(c), I.R.C. 1954, to deny petitioner alternate valuation date treatment. Held, further, even granting that respondent may have adopted an erroneous position in opposing the charitable deduction, it was not proper for…
1Opinion of the Court
Forrester, Judge:
Respondent has determined a deficiency of $274.42 in petitioner’s Federal estate tax. Petitioner has claimed an overpayment of $8,809.53 as to such tax. The only issue for our decision is whether petitioner, despite having failed to timely file a Federal estate tax return, may nonetheless elect alternate valuation date treatment for the estate under section 2032, I.R.C. 1954.1
All the facts have been stipulated and they are so found.
Johanna Ryan (decedent) died on March 15, 1967. The estate’s executor, William J. O’Donnell (petitioner), filed the estate’s Federal estate tax…
2Cases cited13 opinions
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- In Re Fisk's Estate. Fisk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- Downe v. CommissionerUnited States Tax Court · 1943
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of Gardner v. CommissionerUnited States Tax Court · 1984
- Estate of Eddy v. CommissionerUnited States Tax Court · 2000
- Estate of Mapes v. Comm'rUnited States Tax Court · 1992
- Estate of Silvester v. CommissionerUnited States Tax Court · 1977
- Estate of Archer v. CommissionerUnited States Tax Court · 1984
9 more not listed; retrieve them via the Exa API.