Davison v. Commissioner
United States Tax Court
The respondent mailed to a husband and wife, residing together in Florida, a joint notice of deficiency in income tax. Four days later the husband died. Thereafter the wife filed a petition in behalf of herself and her husband, stating that no probate proceeding had been taken as to the husband's estate, but that she was the proper person to execute the petition for the said estate.
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The respondent mailed to a husband and wife, residing together in Florida, a joint notice of deficiency in income tax. Four days later the husband died. Thereafter the wife filed a petition in behalf of herself and her husband, stating that no probate proceeding had been taken as to the husband's estate, but that she was the proper person to execute the petition for the said estate. Facts which, under Florida law, would make administration on the husband's estate unnecessary have not been shown, and, further, it does not appear that a petition to the county judge, as required by Florida law,…
1Opinion of the Court
OPINION.
Turner, Judge-.
This proceeding was heard on the respondent’s motion to dismiss for lack of jurisdiction in so far as it relates to the deficiency determined against Alex H. Davison, deceased. In support of his motion, it is the contention of the respondent that the petition was filed for the decedent by a person who has no authority to represent his estate.
On January 27,1949, the respondent sent a notice to Alex H. Davi-son and Irene L. Davison, advising them of his determination of a deficiency of $1,719.27 in their income tax for 1945. The notice was addressed as follows:
Mr. Alex H.…
2Cases cited2 opinions
- Howell v. CommissionerUnited States Tax Court · 1948
- Manton v. CommissionerUnited States Tax Court · 1948
3Cited by17 opinions
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- Lerer v. CommissionerUnited States Tax Court · 1969
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