Schwager v. Commissioner
United States Tax Court
1. Decedent's Federal estate tax return was filed Nov. 27, 1968, and initially accepted by the classifying officer in the District Director's office. The estate was sent an Estate Tax Closing Letter on Feb. 7, 1969. On June 2, 1970, an estate tax examiner contacted petitioner's counsel regarding an examination of the estate's return. This was the first contact with petitioner regarding an examination of the return.
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1. Decedent's Federal estate tax return was filed Nov. 27, 1968, and initially accepted by the classifying officer in the District Director's office. The estate was sent an Estate Tax Closing Letter on Feb. 7, 1969. On June 2, 1970, an estate tax examiner contacted petitioner's counsel regarding an examination of the estate's return. This was the first contact with petitioner regarding an examination of the return. Held, (1) Rev. Proc. 68-28, 1968-2 C.B. 912, is not applicable because the case was not closed after examination; (2) the alleged failure to follow the reopening provisions did not…
1Opinion of the Court
Goffe, Judge:
The Commissioner determined transferee liability against the petitioner for an estate tax deficiency of $2,176.98 in the estate of David G. Schwager, transferor.
Certain concessions have been made by the parties and will be given effect in the Rule 155 computation. Two issues, one procedural and one substantive, remain for our decision. We must decide whether or not the issuance of an Estate Tax Closing Letter on February 7, 1969, precluded the Commissioner from “reopening” the case and determining a deficiency against the estate of David G. Schwager and whether or not the…
2Cases cited31 opinions
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- Estate of Beauregard v. CommissionerUnited States Tax Court · 1980
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