Matern v. Commissioner
United States Board of Tax Appeals
1. A deficiency notice directed to a deceased person does not give the Board jurisdiction of a proceeding initiated on account thereof where the petition is filed by the former administrator and the chief beneficiary of the estate of such deceased person. 2. Evidence held insufficient to justify disturbing the Commissioner's action in including the entire income from certain property in petitioner's returns where such petitioner had heretofore shown for Federal estate and…
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1. A deficiency notice directed to a deceased person does not give the Board jurisdiction of a proceeding initiated on account thereof where the petition is filed by the former administrator and the chief beneficiary of the estate of such deceased person. 2. Evidence held insufficient to justify disturbing the Commissioner's action in including the entire income from certain property in petitioner's returns where such petitioner had heretofore shown for Federal estate and State inheritance-tax purposes that such property was her separate property and no evidence is here introduced by such…
1Opinion of the Court
*387OPINION.
Sea well:
In the first place, we fail to see wherein we have jurisdiction of the petition filed in the name of William A. Matern (Docket No. 27965). The fact that the parties who received the notice and attempted to start proceedings with respect thereto may have been the proper parties to whom such a notice should have been sent does not alter the technical requirement of the statute referred to above. Fifth Third Union Trust Co., Trustee, et al., 20 B. T. A. 88, and New York Trust Co. et al., Trustees, 20 B. T. A. 162. Since the parties who now appear as petitioners in response to…
2Cited by6 opinions
- Eisendrath v. CommissionerUnited States Board of Tax Appeals · 1933
- Fecarotta v. United StatesDistrict Court, D. Arizona · 1956
- Kates v. CommissionerUnited States Tax Court · 1968
- Dabney v. CommissionerUnited States Board of Tax Appeals · 1939
- Eisendrath v. CommissionerUnited States Board of Tax Appeals · 1933
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