Estate of Wright v. COMMISSIONER OF INTERNAL REVENUE
| Decision Date | 29 June 1928 |
| Docket Number | Docket No. 12096. |
| Citation | 12 BTA 999 |
| Parties | ESTATE OF O. A. WRIGHT, PEARL ROSS WRIGHT, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. |
| Court | U.S. Board of Tax Appeals |
James H. Winston, Esq., for the petitioner.
J. L. Backstrom, Esq., for the respondent.
This proceeding is for the redetermination of a deficiency in income tax of $20,220.87 for the calendar year 1921 on the income of O. A. Wright received during his lifetime. The error alleged is that the respondent refused to obey and be governed by the limitations of section 250 (d) and 277 (a) (3) of the Revenue Acts of 1921 and 1924, respectively.
FINDINGS OF FACT.
The petitioner is the widow of O. A. Wright, who died intestate on May 15, 1922, leaving as his heirs and next of kin, his widow and a son, Oliver A. Wright, Jr. Prior to his death the decedent had filed, within the time and in the form required by statute, his income-tax return for 1921. Shortly after his death, letters testamentary were issued by the Probate Court of Cook County, Illinois, to his widow, who qualified as administratrix of his estate. The decedent was represented prior to his death, and his estate thereafter, by the law firm, Winston, Strawn & Shaw of Chicago.
On or about June 8, 1922, the administratrix filed form number 704, entitled "Sixty-Day Notice — Estate of Resident" with the collector of internal revenue, whereon it was stated that the attorneys for the administratrix were Winston, Strawn & Shaw. On or about May 15, 1923, the return for federal estate tax was filed, which showed the same attorneys representing the estate.
Thereafter, and on September 14, 1923, the following letter was mailed to the Commissioner of Internal Revenue:
COMMISSIONER OF INTERNAL REVENUE,
DEAR SIR: Oliver A. Wright, of Chicago, Illinois, died on May 15, 1922. In accordance with the provisions of Section 250 of the Income Tax Act, Mrs. Pearl R. Wright, administratrix of the estate of Oliver A. Wright, desires that all income taxes on income accruing during the lifetime of Mr. Wright be determined within a year from the date of this notice.
Yours very truly (Signed) WINSTON, STRAWN & SHAW 54-HCD
The date and time of receipt of the letter was stamped on the face thereof as "1923 Sep 17 A M 8 23." The letter had been prepared by the attorneys at the request of the administratrix, who saw and approved the same and directed that it be sent. At the time the above letter was received by the Commissioner eight members of the law firm of Winston, Strawn & Shaw were duly enrolled and authorized to practice before the Treasury Department.
On December 3, 1924, the administratrix presented her final account and report to the probate court, which report was approved, and the administratrix discharged.
On July 8, 1925, pursuant to the first request therefor from the respondent, a power of attorney was filed with the Bureau, as follows:
KNOW ALL MEN BY THESE PRESENTS That I, PEARL R. WRIGHT, of Houston, Texas, as Administratrix heretofore appointed (and now discharged by order of court) of the Estate of Oliver A. Wright, deceased, do hereby make, constitute and appoint WINSTON STRAWN & SHAW, JAMES H. WINSTON, FREDERICK C. HACK AND HOWARD KROEHL, and each of them, my true and lawful attorneys for me and in my name, place and stead to appear before the Treasury Department of the United States Government, or the Commissioner of Internal Revenue of the United States Government, or the Solicitor of Internal Revenue of the United States Government, or before any person, committee, board or other body within the Treasury Department of the Department of Internal Revenue, in connection with income tax returns made by Oliver A. Wright, now deceased, during his lifetime, and in connection with any income deficiency tax for any years prior to Mr. Wright's death which occurred in May, 1922, and at all times to act on my behalf in such connection and granting unto my said attorneys and each of them, full power and authority to do and perform all and every act and thing whatsoever necessary, requisite and proper to be done in the premises as fully to all intents and purposes as I might or could do,...
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