Estate of Willis Edward Clack, Deceased, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative - Page 54

                                       - 54 -                                         
          1002(a) of the act provided review for "an individual" by the               
          circuit "whereof he is an inhabitant".  Section 1002(b) of the              
          act provided review for "a person (other than an individual)" by            
          the circuit in which is located the office of the collector where           
          the tax return was filed.  The term "person (other than an                  
          individual)" was defined to include an estate.  See Ayer v.                 
          Commissioner, 63 F.2d 231 (2d Cir. 1933), dismissing appeal from            
          26 B.T.A. 9 (1932).  Because of the definition of "person (other            
          than an individual)" to include an estate and confusion as to               
          where returns were to be filed,8 the cases construing section               
          1002 of the Revenue Act of 1926 are not on point or particularly            
          helpful in the present inquiry.  See Estate of Turner v.                    
          Helvering, 68 F.2d 759 (D.C. Cir. 1934); Ayer v. Commissioner,              
          supra; Matheson v. Commissioner, 54 F.2d 537 (2d Cir. 1931),                
          affg. 18 B.T.A. 674 (1930); Rusk v. Commissioner, 53 F.2d 428               
          (7th Cir. 1931), affg. 20 B.T.A. 138 (1930).                                
               In 1934 the venue provision for the Board of Tax Appeals was           
          changed to make venue depend entirely upon where the tax return             
          was filed.  Section 519 of the Revenue Act of 1934, ch. 277, 48             
          Stat. 680, 760, amended section 1002 of the Revenue Act of 1926             
          to read as follows:                                                         



          8  The estate income tax return was filed with the office of the            
          collector for the district where the fiduciary resided; the                 
          estate tax return was filed in the office of the collector for              
          the district where the decedent resided at the time of his death.           
          Revenue Act of 1924, ch. 234, secs. 225(b), 300, 304, 43 Stat.              
          253, 280, 303, 307.                                                         



Page:  Previous  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  Next

Last modified: May 25, 2011