Legal Opinion

Nordstrom v. Commissioner

United States Tax Court

Decided April 8, 1968No. Docket No. 2521-64Published

Procedure. -- Procedure that may be used when one of joint petitioners dies after petition is filed but before case is called for trial and there has been no administration of deceased's estate.

1Opinion of the Court

Harry B. Nordstrom and Dorothy K. Nordstrom, Petitioners v. Commissioner of Internal Revenue, Respondent

Nordstrom v. Commissioner

Docket No. 2521-64

United States Tax Court

50 T.C. 30; 1968 U.S. Tax Ct. LEXIS 150;

April 8, 1968, Filed

Procedure. -- Procedure that may be used when one of joint petitioners dies after petition is filed but before case is called for trial and there has been no administration of deceased's estate.

Andrew S. Coxe, for the respondent.

Drennen, Judge.

DRENNEN

OPINION

On June 11, 1964, a petition in the above-entitled case was timely filed with this Court on behalf of Harry B.…

2Cases cited5 opinions

  1. Green v. WatkinsSupreme Court of the United States · 1821
  2. Nordstrom v. CommissionerUnited States Tax Court · 1968
  3. Marck v. Supreme Lodge Knights of HonorU.S. Circuit Court for the District of Southern New York · 1887
  4. Duggan v. CommissionerUnited States Board of Tax Appeals · 1930
  5. Martin v. CommissionerUnited States Tax Court · 1962

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