Fernandez v. Commissioner
United States Board of Tax Appeals
PLEADINGS. - Where the pleadings present an issue of law and the proceeding is submitted for final determination solely upon such pleadings, and it appears that the pleadings also present an issue of fact which the Board is without means of determining and the determination of which is essential to the Board's granting the petitioners any relief, the Board will decline to determine the issue of law because to do so would be futile in the circumstances.
1Opinion of the Court
*1370OPINION.
Love :
In this proceeding the petitioners seek a redetermination of a deficiency in estate tax in the amount of $4,177-46, only a part of which is in controversy.
The case was submitted on the pleadings, for decision on the merits. It appears that the decedent, a resident of Texas, died June 30, 1924, and that a widow and children survived him. It further appears that the decedent left a will purporting to give to his wife a portion of his estate alleged to be of value in excess of the value of her vested interest in the community property. The wife thereafter elected to stand by the…
2Cases cited5 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Smith v. ButlerTexas Supreme Court · 1892
- Merrell v. MooreCourt of Appeals of Texas · 1907
- Farmer v. ZinnTexas Commission of Appeals · 1925
- Farmer v. ZinnCourt of Appeals of Texas · 1924
3Cited by3 opinions
- Davis v. CommissionerUnited States Tax Court · 1980
- Davis v. CommissionerUnited States Tax Court · 1980
- Fernandez v. CommissionerUnited States Board of Tax Appeals · 1929