Berry v. Commissioner
United States Tax Court
1. Notice of deficiency mailed to "Estate of Lawrence E. Berry" covering taxable years prior to his death, alleged to be defective in that it was not issued to a person or entity, held, on these facts, to be valid. 2. Community survivor in Texas acting under section 160, Tex. Prob. Code, held to occupy a fiduciary relationship to the estate of the deceased spouse and to be a proper party to file a petition in the Tax Court.
1Opinion of the Court
Estate of Lawrence E. Berry, Petitioner, v. Commissioner of Internal Revenue, Respondent
Berry v. Commissioner
Docket No. 3945-62
United States Tax Court
41 T.C. 702; 1964 U.S. Tax Ct. LEXIS 141;
February 28, 1964, Filed
1. Notice of deficiency mailed to "Estate of Lawrence E. Berry" covering taxable years prior to his death, alleged to be defective in that it was not issued to a person or entity, held, on these facts, to be valid.
2. Community survivor in Texas acting under section 160, Tex. Prob. Code, held to occupy a fiduciary relationship to the estate of the deceased spouse and to be a proper…
2Cases cited3 opinions
- Berry v. CommissionerUnited States Tax Court · 1964
- Brewer v. CommissionerUnited States Board of Tax Appeals · 1929
- Howell v. CommissionerUnited States Board of Tax Appeals · 1930