Eisendrath v. Commissioner
United States Board of Tax Appeals
1. Where the Commissioner sent a deficiency notice addressed in the name of a deceased taxpayer and the executors filed a petition with this Board based upon such deficiency notice, they not having filed with the Commissioner prior to the date of the mailing of the deficiency letter a notice that they were acting in a fiduciary capacity, the Board has jurisdiction of the proceeding brought by the executors. 2. Held, upon the evidence, that certain stock received by the…
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1. Where the Commissioner sent a deficiency notice addressed in the name of a deceased taxpayer and the executors filed a petition with this Board based upon such deficiency notice, they not having filed with the Commissioner prior to the date of the mailing of the deficiency letter a notice that they were acting in a fiduciary capacity, the Board has jurisdiction of the proceeding brought by the executors. 2. Held, upon the evidence, that certain stock received by the stockholders in the reorganization of a corporation did not have a readily realizable market value at the time received by…
1Opinion of the Court
*754OPINION.
McMahon :
We must first dispose of the motion of counsel for the petitioners to dismiss the petition in Docket No. 36724. It is the contention of the petitioners that since the taxpayer, William N. Eisendrath, was dead at the time the deficiency notice was mailed, the notice was sent to a nonexistent person and that the “ taxpayer ” erroneously named in the deficiency letter did not file the petition with the Board. Petitioners therefore contend that the Board does not have jurisdiction because section 274 (a) of the Revenue Act of 1926 was not complied with. There are set forth- in…
2Cases cited9 opinions
- Montana Railway Co. v. WarrenSupreme Court of the United States · 1890
- Butler v. EatonSupreme Court of the United States · 1891
- Bankers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1923
- Dohrmann v. CommissionerUnited States Board of Tax Appeals · 1930
- Falck v. CommissionerUnited States Board of Tax Appeals · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Clarke v. CommissionerUnited States Tax Court · 1970
- Burns v. CommissionerUnited States Board of Tax Appeals · 1934
- Scruggs v. CommissionerUnited States Board of Tax Appeals · 1934
- Commissioner v. NewburyCourt of Appeals for the Seventh Circuit · 1935
- Newbury v. CommissionerUnited States Board of Tax Appeals · 1934
4 more not listed; retrieve them via the Exa API.