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
*512OPINION.
Siepkin :
Herschel Bartlett filed his income-tax return for the year 1920 on March 15, 1921. The notice of deficiency in tax for the year 1920 was mailed by respondent on December 9, 1926. On or about December 5, 1925, P. C. K. Bartlett, one of the executors of the estate of Herschel Bartlett, executed on behalf of the estate *513an instrument in writing purporting to extend the time for making assessment of the 1920 taxes to December 31, 1926.
The petitioner contends that since no order was issued by the county probate court authorizing or ratifying this action of P. O. K. Bartlett, and…
2Cases cited2 opinions
- Boudereau v. MontgomeryU.S. Circuit Court for the District of Pennsylvania · 1821
- Jackson ex dem. Loop v. HarringtonNew York Supreme Court · 1828
3Cited by5 opinions
- Ewart v. CommissionerUnited States Tax Court · 1985
- Roger L. Ewart, Fiduciary and Transferee of the Assets of the Estate of Blanche L. Ewart, Deceased, Transferor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Bartlett v. CommissionerUnited States Board of Tax Appeals · 1929
- Ewart v. CommissionerUnited States Tax Court · 1985
- Newark Morning Ledger Co. v. CommissionerUnited States Board of Tax Appeals · 1939