Bartlett v. Commissioner
United States Board of Tax Appeals
1. A waiver of the time prescribed for assessment of Federal income taxes executed by an executor pursuant to the provisions of the Federal revenue laws is not rendered invalid by any state law.
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1. A waiver of the time prescribed for assessment of Federal income taxes executed by an executor pursuant to the provisions of the Federal revenue laws is not rendered invalid by any state law. Estate of John F. Dodge,13 B.T.A. 201, followed. 2. Held, that the fact that only one of the two executors was a party to the consent does not invalidate it. 3. Held, that there is insufficient evidence to determine the depreciation sustained by a corporation on its improvements to realty. 4. The amount of a taxable dividend declared by a corporation to the petitioner determined.
1Opinion of the Court
PHILIP C. K. BARTLETT, EXECUTOR, AND EMILIE P. BARTLETT, EXECUTRIX, ESTATE OF HERSCHEL BARTLETT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Bartlett v. Commissioner
Docket No. 23581.
United States Board of Tax Appeals
16 B.T.A. 510; 1929 BTA LEXIS 2571;
May 13, 1929, Promulgated
1. A waiver of the time prescribed for assessment of Federal income taxes executed by an executor pursuant to the provisions of the Federal revenue laws is not rendered invalid by any state law. Estate of John F. Dodge,13 B.T.A. 201, followed.
2. Held, that the fact that only one of the two executors was a…
2Cases cited2 opinions
- Estate of Dodge v. CommissionerUnited States Board of Tax Appeals · 1928
- Bartlett v. CommissionerUnited States Board of Tax Appeals · 1929