Simon v. Commissioner
United States Board of Tax Appeals
Petitioner, formerly executor of estate of decedent, is liable for estate tax regardless of his discharge as such executor, and in determining the amount of the tax, property situate in a jurisdiction foreign to that granting letters testamentary may properly be included in the gross estate.
1Opinion of the Court
*85OPINION.
Akundell :
Petitioner questions the right of respondent to enforce a deficiency in the estate tax of decedent against him after his discharge as executor.
The Revenue Act of 1921 places upon the executor of the estate of a decedent the duties of notifying the Federal Government of his *86appointment, of filing the estate-tax return, and of paying the estate tax. Sections 404 and 406. By section 407 it is provided:
If the executor files a complete return and makes written application to the Commissioner for determination of the amount of the tax and discharge from personal liability…
2Cases cited3 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Edwards v. SlocumSupreme Court of the United States · 1924
3Cited by3 opinions
- Wright v. CommissionerUnited States Board of Tax Appeals · 1933
- Farrell v. CommissionerUnited States Board of Tax Appeals · 1937
- Simon v. CommissionerUnited States Board of Tax Appeals · 1927