Haag v. Commissioner
United States Board of Tax Appeals
1. Where the evidence shows that a letter written by an executrix requesting assessment of taxes on the income of a decedent in his lifetime has never been found in the files of the Bureau of Internal Revenue, and the evidence is insufficient to establish that the letter was properly addressed and mailed, the presumption that it was received does not arise, and assessment and collection of the taxes are not barred under section 277(a)(3) of the Revenue Act of 1924. 2. The…
Read the full summary
1. Where the evidence shows that a letter written by an executrix requesting assessment of taxes on the income of a decedent in his lifetime has never been found in the files of the Bureau of Internal Revenue, and the evidence is insufficient to establish that the letter was properly addressed and mailed, the presumption that it was received does not arise, and assessment and collection of the taxes are not barred under section 277(a)(3) of the Revenue Act of 1924. 2. The Commissioner did not err in including in the petitioner's income that share of the profits of a partnership to which she…
1Opinion of the Court
*986OPINION.
Murdock:
Ho proof was offered as to when the return of Louis E. Haag for the year 1922 was filed, and we need not concern ourselves with the question of any statutory period of limitations based thereon. Edward M. Lawrence, 3 B. T. A. 40.
The discharge of an executrix does not bar collection of taxes on income received by a decedent in his lifetime, provided assessment is made within the statutory period. Elna S. Evans, Administratrix, 12 B. T. A. 334; Karl J. Kaufmann, Administrator, 15 B. T. A. 141. See also J osepb Simon, Executor, 9 B. T. A. 84. It is not important that the…
2Cases cited3 opinions
- Rosenthal v. WalkerSupreme Court of the United States · 1884
- Equitable Life Assurance Society of the United States v. FrommholdAppellate Court of Illinois · 1898
- Feder Silberberg Co. v. McNeilNew Mexico Supreme Court · 1913
3Cited by16 opinions
- Estate of Wood v. CommissionerUnited States Tax Court · 1989
- Sangers Home for Chronic Patients v. Comm'rUnited States Tax Court · 1979
- Grand Central Public Market, Inc. v. United StatesDistrict Court, S.D. California · 1938
- Luke v. CommissionerUnited States Tax Court · 1964
- Jones v. HassettDistrict Court, D. Massachusetts · 1942
11 more not listed; retrieve them via the Exa API.