Nordstrom v. Commissioner
United States Tax Court
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
opinion
Drennen, Judge:
On June 11,1964, a petition in the above-entitled case was timely filed with this Court on behalf of Harry B. Nordstrom and Dorothy K. Nordstrom, which was signed by their counsel and which was verified by each of the petitioners. That petition was based upon a single joint statutory notice of deficiency, addressed to both petitioners, wherein the respondent had determined a deficiency in income tax and an addition to tax for fraud under section 6653 (b), I.R.C. 1954, for each of the years 1956 through 1961. The case thereafter became at issue, and was twice calendared…
2Cases cited4 opinions
- Green v. WatkinsSupreme Court of the United States · 1821
- Marck v. Supreme Lodge Knights of HonorU.S. Circuit Court for the District of Southern New York · 1887
- Duggan v. CommissionerUnited States Board of Tax Appeals · 1930
- Martin v. CommissionerUnited States Tax Court · 1962
3Cited by18 opinions
- Rodney v. Comm'rUnited States Tax Court · 1969
- De Lucia v. CommissionerUnited States Tax Court · 1986
- Fain v. Comm'rUnited States Tax Court · 2007
- Beatty v. CommissionerUnited States Tax Court · 1980
- Cain v. Comm'rUnited States Tax Court · 2009
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