Brewer v. Commissioner
United States Board of Tax Appeals
1. LIMITATION - FIDUCIARY - RETURN. - Where a fiduciary files a return on Form 1041 instead of Form 1040 in good faith, this is a sufficient compliance with the regulations and starts the running of the statute of limitations. 2. COMMUNITY PROPERTY - SURVIVOR. - In Texas the surviving husband has the exclusive management, control and disposition of the community property for the purpose of paying debts and settling its affairs and occupies a fiduciary relation thereto. 3.…
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1. LIMITATION - FIDUCIARY - RETURN. - Where a fiduciary files a return on Form 1041 instead of Form 1040 in good faith, this is a sufficient compliance with the regulations and starts the running of the statute of limitations. 2. COMMUNITY PROPERTY - SURVIVOR. - In Texas the surviving husband has the exclusive management, control and disposition of the community property for the purpose of paying debts and settling its affairs and occupies a fiduciary relation thereto. 3. ID. - Where the income of the surviving husband has been included in that of his deceased wife's estate, upon a…
1Opinion of the Court
*706OPINION.
Milliken:
It is contended by the respondent that no return of income was made for 1919 for the estate of Maggie Brewer on Form 1040 as required by the regulations, and because of the failure to *707file a return the statute of limitations had not run at the date of the mailing on September 25, 1926, of the deficiency letter in question. Petitioner claims that he did file such a return on Form 1040, which showed Mrs. Maggie Brewer’s one-half interest in the community property, but that it was returned to him by the collector with instructions to report her one-half of the community income…
2Cases cited2 opinions
- Stone v. JacksonTexas Supreme Court · 1919
- Advance-Rumely Thresher Co. v. BlevinsCourt of Appeals of Texas · 1923
3Cited by9 opinions
- Berry v. CommissionerUnited States Tax Court · 1964
- Cem Sec. Corp. v. CommissionerUnited States Board of Tax Appeals · 1933
- Beatty v. CommissionerUnited States Tax Court · 1980
- Berry v. CommissionerUnited States Tax Court · 1964
- Brewer v. CommissionerUnited States Board of Tax Appeals · 1929
4 more not listed; retrieve them via the Exa API.