Evans v. Commissioner
United States Board of Tax Appeals
The fact that an estate has been administered and the administratrix discharged does not operate to defeat the right of the Government to collect within the statutory period provided by Congress such income tax as may be due upon income received by the decedent prior to his death.
1Opinion of the Court
*336OPINION.
Littleton:
The administratrix advances the “claim on non-liability as administratrix, because prior to the date of the assessment she had been discharged as administratrix, and upon the matter being called to the attention of the Chancery Court all things were found to have been by her done as by the State law required, and as an officer of the State court she was fully and finally discharged, and made distribution, without knowledge or notice of any demand whatsoever existing on the part of the Government for these taxes.”
The return in connection with which the deficiency in question…
2Cases cited7 opinions
- Miller v. RobertsonSupreme Court of the United States · 1924
- United States v. Nashville, Chattanooga & St. Louis Railway Co.Supreme Court of the United States · 1886
- United States v. State Bank of NCSupreme Court of the United States · 1832
- Price v. United StatesSupreme Court of the United States · 1926
- Pond v. United StatesCourt of Appeals for the Ninth Circuit · 1901
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. WeisburnDistrict Court, E.D. Pennsylvania · 1943
- Wright v. CommissionerUnited States Board of Tax Appeals · 1933
- Beasley v. CommissionerUnited States Board of Tax Appeals · 1940
- Estate of Boyd W. Morgan v. CommissionerUnited States Tax Court · 1949
- Evans v. CommissionerUnited States Board of Tax Appeals · 1928
1 more not listed; retrieve them via the Exa API.