Ruzich v. Commissioner
United States Tax Court
Petitioner's husband died on May 12, 1962. Petitioner was appointed administratrix of his estate on May 16, 1962, and was discharged by the Probate Court on March 19, 1963, after filing a final settlement report indicating that the estate was insolvent.
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Petitioner's husband died on May 12, 1962. Petitioner was appointed administratrix of his estate on May 16, 1962, and was discharged by the Probate Court on March 19, 1963, after filing a final settlement report indicating that the estate was insolvent. On or about April 10, 1963, petitioner filed a joint income tax return for herself for the year 1962 and for her deceased husband for his short taxable year 1962. Petitioner signed her husband's name on the return without indicating the capacity in which she was acting. Subsequent to the due date of the return for 1962, petitioner filed…
1Opinion of the Court
Drennen, Judge:
Respondent issued a notice of deficiency to Estate of Virgil Lowell Gullett, deceased, Maxine L. Guilett, administra-trix, and Mrs. Maxine L. Gullett, in which he determined there was a deficiency in income tax for the year 1962 in the amount of $2,115.96. Separate petitions for redetermination were filed in this Court by the Estate of Virgil Lowell Gullett, Maxine L. Gullett, administratrix (docket No. 5764r-64), and by Maxine L. Gullett1 in ber individual capacity (docket No. 5763-64). When these two cases were called from the calendar for trial there was no appearance for…
2Cases cited4 opinions
- Taylor v. ThornOhio Supreme Court · 1876
- Eversole v. CommissionerUnited States Tax Court · 1966
- Hayes v. CommissionerCourt of Appeals for the Tenth Circuit · 1947
- Hayes v. CommissionerUnited States Tax Court · 1946
3Cited by2 opinions
- Flanagan v. CommissionerUnited States Tax Court · 1976
- Ruzich v. CommissionerUnited States Tax Court · 1967