Beatty v. Commissioner
United States Tax Court
Procedure.--The petitioner died after having timely filed his petition. Held, under Texas law his heirs may represent the estate in the absence of formal probate or administration.
1Opinion of the Court
JAMES E. BEATTY, Deceased, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beatty v. Commissioner
Docket No. 8258-78.
United States Tax Court
T.C. Memo 1980-168; 1980 Tax Ct. Memo LEXIS 414; 40 T.C.M. (CCH) 327; T.C.M. (RIA) 80168;
May 12, 1980, Filed
Procedure.--The petitioner died after having timely filed his petition. Held, under Texas law his heirs may represent the estate in the absence of formal probate or administration.
Jennifer Warren (daughter) and Georgia M. Beatty (widow), for the petitioner.
William T. Overton, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent…
2Cases cited14 opinions
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Clark v. TurnerCourt of Appeals of Texas · 1974
- Estate of Arnett v. CommissionerUnited States Tax Court · 1958
- Nordstrom v. CommissionerUnited States Tax Court · 1968
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