Herbert v. Commissioner
United States Tax Court
1. The first husband of petitioner Charlotte Leviton Herbert died testate in 1943. Said petitioner was sole legatee. The administration of decedent's estate was conducted with great informality. No entries indicate any action taken by the State court in which the estate was being administered during the taxable years (1947, 1948, and 1949). No final accounting was ever filed and the executor was never discharged.
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1. The first husband of petitioner Charlotte Leviton Herbert died testate in 1943. Said petitioner was sole legatee. The administration of decedent's estate was conducted with great informality. No entries indicate any action taken by the State court in which the estate was being administered during the taxable years (1947, 1948, and 1949). No final accounting was ever filed and the executor was never discharged. In 1948 the executor completed, for all practical purposes, the administration of the estate and obtained a general release from said petitioner. Held, administration of estate was…
1Opinion of the Court
OPINION.
Kern, Judge:
The first problem to be met in this proceeding is to ascertain the year in which the period of the administration of Levi-ton’s estate was completed. We are not helped in this connection by the records of the State court in which the administration was conducted. No entries were made in such records during the taxable years, no accounting was ever filed therein, and there appears to have been no formal discharge of the executor and no formal closing of the administration of the estate by the State court. As we pointed out in Joseph M. Roebling, 18 T. C. 788, 794, the…
2Cases cited6 opinions
- Farrier v. CommissionerUnited States Tax Court · 1950
- Roebling v. CommissionerUnited States Tax Court · 1952
- Dunlop v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Hill v. CommissionerUnited States Tax Court · 1955
- Harwood v. CommissionerUnited States Tax Court · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Herbert v. CommissionerUnited States Tax Court · 1956