# Wilson v. Commissioner

> United States Tax Court · November 30, 1943 · 2 T.C. 1059

URL: https://www.frixlaw.com/law-library/cases/4476216

## Case

- **Full name:** Estate of Henry Wilson, Francis A. Wilson, Beneficiary, Transferee and Constructive Executor Mary H. Wilson, Beneficiary, Transferee and Constructive Executrix and Winifred T. Wilson, Beneficiary, Transferee and Constructive v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** November 30, 1943
- **Citations:** 2 T.C. 1059; 1943 U.S. Tax Ct. LEXIS 20
- **Precedential status:** Published
- **Opinion:** Concurrence by Turner
- **Judges:** Harron, Opper, Smith, Herein, Arnold, Sternhagen, Only, Leech, Mellott, Turner, Fossan, Agree, Murdock
- **Cited by:** 26 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4476216

## How later opinions describe it (automated extraction)

- stating that if taxpayers could distinguish between probate and nonprobate property to defeat the estate tax, “the law would soon be a nullity”

## Opinion text

TURNER, J., concurring: In my opinion, .the reasonable and logical interpretation of sections 310 and 311 of the Revenue Act of 1926 is that existence or nonexistence of limitation on the period within which estate tax may be assessed depends solely on the act or failure to act by the party charged under section 304 and the regulations thereunder with the filing of the estate tax return, and the adequacy or inadequacy of. a return made by a collector or by the Commissioner under section 3176 of the Revised Statutes, as amended, has nothing to do with it.
Smith and Opper, JJ., agree with the above.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4476216. Public record. Not legal advice.