Rhodes v. Commissioner
United States Board of Tax Appeals
Discharged executor held to be the proper person to file a petition for redetermination where the notice of deficiency was directed to him and he had failed to notify the respondent of the termination of his fiduciary capacity as required by section 312, Revenue Act of 1936.
1Opinion of the Court
OPINION.
ARUndell:
This proceeding is before us on the motion of counsel for the respondent to dismiss for lack of jurisdiction. The motion was originally based on failure of the petitioner to allege his exec-utorship and improper verification. These defects were cured by the filing of an amended petition at the hearing. Counsel for the respondent thereupon moved to dismiss on the ground that Rhodes, who signed the petition, having been discharged as executor, has now no authority to represent the estate.
*1316Nellie L. Rhodes died testate on February 22, 1936. Carey W. Rhodes, the surviving husband,…
2Cases cited1 opinion
- Hulburd v. CommissionerSupreme Court of the United States · 1935
3Cited by16 opinions
- Eversole v. CommissionerUnited States Tax Court · 1966
- Estate of Eversole v. CommissionerUnited States Tax Court · 1963
- Estate of Sivyer v. CommissionerUnited States Tax Court · 1975
- Peterson v. CommissionerUnited States Tax Court · 1966
- Gillespie v. Comm'rUnited States Tax Court · 1946
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