Krantz v. Commissioner
United States Tax Court
Held, the trustee of a trust which held substantially all of decedent's assets and which became irrevocable at his death is not a fiduciary entitled to institute a case on behalf of decedent's estate and is not a proper party under Rule 60(a) and (c), Tax Court Rules of Practice and Procedure.
1Opinion of the Court
SYLVIA KRANTZ AND THE HARRY AND SYLVIA KRANTZ FAMILY TRUST, SYLVIA KRANTZ, TRUSTEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Krantz v. Commissioner
Docket No. 25975-91
United States Tax Court
T.C. Memo 1992-396; 1992 Tax Ct. Memo LEXIS 418; 64 T.C.M. (CCH) 158;
July 15, 1992, Filed
An appropriate order will be issued.
Held, the trustee of a trust which held substantially all of decedent's assets and which became irrevocable at his death is not a fiduciary entitled to institute a case on behalf of decedent's estate and is not a proper party under Rule 60(a) and (c), Tax Court Rules…
2Cases cited2 opinions
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Estate of Jakel v. CommissionerUnited States Tax Court · 1987