David C. Jonson and Estate of Barbara J. Jonson, Deceased - Page 26




                                       - 26 -                                         
          is it provided that anyone other than the joint return filer can            
          elect to limit the joint return filer’s liability.  Therefore, we           
          assume that David was acting in a representative capacity (for              
          Barbara) in attempting to elect the application of section                  
          6015(c).  See sec. 6903(a); Natl. Taxpayers Union, Inc. v. United           
          States, 68 F.3d 1428, 1436 (D.C. Cir. 1995) (“A person, such as             
          an executor, acting in a representative capacity, assumes ‘the              
          powers, rights, duties, and privileges’ of the principal under              
          the Internal Revenue Code.”); Estate of Jayne v. Commissioner,              
          61 T.C. 744, 750 (1974) (in carrying forward the wishes of a                
          deceased taxpayer, an executor “acts in a representative                    
          capacity” (citing Miller Music Corp. v. Daniels, Inc., 362 U.S.             
          373 (1960)); Fox Film Corp. v. Knowles, 261 U.S. 326 (1923)).  In           
          a representative capacity, an executor “merely stands in the                
          shoes of the deceased.”  Estate of Jayne v. Commissioner, supra.            
          In Estate of Jayne, the question was whether the acquisition of             
          property by a surviving spouse replaced property sold under                 
          threat of condemnation by the deceased spouse so as to defer the            
          recognition of gain on such sale pursuant to section 1033.  We              
          stated that the right to use the nonrecognition provisions of               
          section 1033 does not terminate per se on the death of a                    
          taxpayer.  Estate of Jayne v. Commissioner, supra at 750.  We               
          added:  “A person found to be acting on behalf of the deceased              








Page:  Previous  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  Next

Last modified: May 25, 2011