§2203 — Definition of executor
13 cases·5 followed·1 distinguished·7 cited—38% support
Statute Text — 26 U.S.C. §2203
The term “executor” wherever it is used in this title in connection with the estate tax imposed by this chapter means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified, and acting within the United States, then any person in actual or constructive possession of any property of the decedent.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §20.2203-1 Definition of executor
13 Citing Cases
never appointed executrix by a State probate court and accdrdingly the notice of deficiency had been sent to the wrong person. R objected, arguing that because E was in possession of property of D, she was a statutory·executor within the purview of sec. 2203, I.R.C., and the proper person to receive the notice of deficiency. Held: E is a statutory executor within the purview of sec. 2203, I.R.C. R properly issued E a notice of deficiency. E timely petitioned this Court, and therefore this Court
The issues for decision are: (1) Whether David Allen is the executor of the Estate of Sloan Allen pursuant to section 2203, and if so, whether the notices of deficiency mailed to him in that capacity with respect to Federal estate and income taxes and additions to taxes are valid; (2) whether David Allen is liable as fiduciary of the Estate of Sloan Allen pursuant to 31 U.S.C.
Govern", ultimately filed the Federal estate tax return for decedent's estate, Form 706, as the executor "in fact" pursuant to section 2203 and section 20.6018- 2, Estate Tax Regs.
It provides that any land conveyed to Indian tribes under that subchapter and any distribution ofgross receipts derived from those lands are exempt from Federal, State, and local taxation.
It provides that any land conveyed to Indian tribes under that subchapter and any distribution ofgross receipts derived from those lands are exempt from Federal, State, and local taxation.
Norberg was in actual or constructive receipt of property of decedent and thus “as statutory executor within the meaning of section 2203, was the proper person to whom to issue the notice of deficiency pursuant to section 6212(b)(3) and the proper party to bring the instant case pursuant to Tax Court Rule 60(a)”.
The term “executor” is defined in section 2203, and the parties agree that (1) Messrs.
913 (4th Cir. 1958). Appellate venue should, accordingly, be determined with reference to the estate and not its fiduciary. The dissent compares the circumstances in this Court with those in Federal tort claims, Federal diversity jurisdiction, and 4 Sec. 2203 defines the term “executor” for purposes of the Internal Revenue Code, and sec. 2204 provides for discharge of the fiduciary (executor) from personal liability if certain prescribed procedures are followed. In that connection, sec. 301.6903
2203 defines the term “executor” for purposes of the Internal Revenue-fcode, and sec. 2204 provides for discharge of the fiduciary (executor) from personal liability 'if certain prescribed procedures are followed. In that connection, sec. 301.6903 — 1(a), Proced. & Admin. Regs., requires that a fiduciary provide notice of the fiduciary’s relat