Estate of Galloway v. Commissioner
United States Tax Court
R sent a statutory notice to decedent and decedent's spouse determining a deficiency in income tax. No State proceeding for administration of decedent's will had been commenced or was necessary. A, one of decedent's three children by a former spouse and a 25-percent beneficiary of decedent's estate, filed a petition contesting R's determination. Held: 1. The Court appoints A as special administrator of decedent's estate to conduct this litigation, pursuant to Cal. Civ. Proc.
Read the full summary
R sent a statutory notice to decedent and decedent's spouse determining a deficiency in income tax. No State proceeding for administration of decedent's will had been commenced or was necessary. A, one of decedent's three children by a former spouse and a 25-percent beneficiary of decedent's estate, filed a petition contesting R's determination. Held: 1. The Court appoints A as special administrator of decedent's estate to conduct this litigation, pursuant to Cal. Civ. Proc. Code sec. 377.33 (West Supp. 1994). 2. A is a proper party to conduct this litigation under Rule 60(c), Tax Court Rules…
1Opinion of the Court
OPINION
Cohen, Judge:
Respondent determined a deficiency of $24,310 in the income tax liability of Robert B. Galloway (decedent) and Margaret L. Galloway (the surviving spouse) for the year ended December 31, 1990. Respondent now concedes that there is no deficiency owing, but she seeks dismissal of this case for lack of jurisdiction on the ground that a timely petition was not filed by a fiduciary or personal representative having the capacity to engage in litigation as determined by the law of the State of California. Unless otherwise indicated, all Rule references are to the Tax Court Rules…
2Cases cited2 opinions
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Eiges v. CommissionerUnited States Tax Court · 1993
3Cited by1 opinion
- Estate of Galloway v. CommissionerUnited States Tax Court · 1994