1. Home
  2. Browse Decisions
  3. T.C.
  4. 13 T.C.
  5. 13 T.C. 554 (1949)
 

DAVISON v. COMMISSIONER

Docket No. 22643.

13 T.C. 554 (1949)

ALEX H. DAVISON, DECEASED, IRENE L. DAVISON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 13, 1949.

Attorney(s) appearing for the Case

Joseph Hartman, Esq., for the petitioners.

Robert C. Whitley, Esq., for the respondent.

OPINION.

TURNER, Judge:

This proceeding was heard on the respondent's motion to dismiss for lack of jurisdiction in so far as it relates to the deficiency determined against Alex H. Davison, deceased. In support of his motion, it is the contention of the respondent that the petition was filed for the decedent by a person who has no authority to represent his estate.

On January 27, 1949, the respondent...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases