Garst Trust v. Commissioner
United States Tax Court
R determined deficiencies against a trust, directing the notices of deficiency to the trustee (T). The trust had terminated and all assets had been distributed to the beneficiary (B) prior to the issuance of the notices of deficiency. A timely petition was filed on behalf of the trust by T and B and by B individually. Held, the trust as a nonexistent party cannot litigate before this Court. Thus, neither T nor B can file a petition on behalf of the trust.
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R determined deficiencies against a trust, directing the notices of deficiency to the trustee (T). The trust had terminated and all assets had been distributed to the beneficiary (B) prior to the issuance of the notices of deficiency. A timely petition was filed on behalf of the trust by T and B and by B individually. Held, the trust as a nonexistent party cannot litigate before this Court. Thus, neither T nor B can file a petition on behalf of the trust. Held further, that B cannot file a petition in her individual capacity since no notice of deficiency or notice of liability was issued to…
1Opinion of the Court
SALLY MARILYN GARST TRUST, JOHN CHRYSTAL, TRUSTEE, AND SALLY MARILYN GARST HAERR, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garst Trust v. Commissioner
Docket No. 11024-86.
United States Tax Court
T.C. Memo 1987-177; 1987 Tax Ct. Memo LEXIS 172; 53 T.C.M. (CCH) 506; T.C.M. (RIA) 87177;
April 1, 1987.
R determined deficiencies against a trust, directing the notices of deficiency to the trustee (T). The trust had terminated and all assets had been distributed to the beneficiary (B) prior to the issuance of the notices of deficiency. A timely petition was filed on behalf of the…
2Cases cited7 opinions
- Kluger v. CommissionerUnited States Tax Court · 1984
- Medeiros v. CommissionerUnited States Tax Court · 1981
- National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Main-Hammond Land Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hillcrest Investment Co. v. Utah Department of TransportationCourt of Appeals of Utah · 2012
- Estate of Hughey v. CommissionerUnited States Tax Court · 1987