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
OPINION.
ARNOLD:
This proceeding arises on respondent’s determination of a deficiency in income tax of Lee R. Farrell, deceased, for the period January 1 to November 18, 1929, in the amount of $1,454.97.
The facts are drawn from exhibits put in evidence by respondent and are as follows: Petitioner was executrix of the estate of her husband, who died November 18, 1929, until her discharge by the probate court on .January 80, 1981. She filed a personal income tax return for 1929, which sought to include the income of decedent with her own under a joint return. On July 15, 1931, the revenue agent…
2Cases cited1 opinion
- McClellan v. CunninghamTennessee Supreme Court · 1847
3Cited by3 opinions
- Beasley v. CommissionerUnited States Board of Tax Appeals · 1940
- Estate of Boyd W. Morgan v. CommissionerUnited States Tax Court · 1949
- Farrell v. CommissionerUnited States Board of Tax Appeals · 1937