Estate of Horvath v. Commissioner
United States Tax Court
Pursuant to sec. 2053(a)(3), petitioner deducted $ 422,958.91 from decedent's gross estate. According to respondent's statutory notice of deficiency, the deduction was disallowed because "the statute of limitations can be pleaded to bar collection." The pleadings herein were directed solely to this question. At trial respondent stated that the underlying validity of the debt was also in question.
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Pursuant to sec. 2053(a)(3), petitioner deducted $ 422,958.91 from decedent's gross estate. According to respondent's statutory notice of deficiency, the deduction was disallowed because "the statute of limitations can be pleaded to bar collection." The pleadings herein were directed solely to this question. At trial respondent stated that the underlying validity of the debt was also in question. Held: Respondent's new theory was not evident from the pleadings and required different proof. Petitioner was surprised and the presentation of her case was substantially prejudiced. Therefore, the…
1Opinion of the Court
SteReett, Judge:
Respondent determined a deficiency in petitioner’s Federal estate tax return in the amount of $66,112.02 and a delinquency penalty under section 6651(a), I.R.C. 1954,1 in the amount of $13,222.40. The issues for our determination are:(1) Whether an issue as to the validity of a debt of the decedent, Ahos Anthony Horvath, is before this Court, where the statutory notice and pleadings were framed in terms of whether the applicable State statute of limitations barred the collection of such debt.(2) Whether the statute of limitations barred collection of a debt owed by the…
2Cases cited19 opinions
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Mayerson v. CommissionerUnited States Tax Court · 1966
- Tauber v. CommissionerUnited States Tax Court · 1955
- Riss v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenue v. Chelsea Products, IncCourt of Appeals for the Third Circuit · 1952
14 more not listed; retrieve them via the Exa API.
3Cited by188 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Antonides v. CommissionerUnited States Tax Court · 1988
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Foster v. Comm'rUnited States Tax Court · 1983
- Markwardt v. CommissionerUnited States Tax Court · 1975
183 more not listed; retrieve them via the Exa API.