Baldwin

The Commissioner of Internal Revenue determined a deficiency in the estate tax on the estate of Janet M. Baldwin of $2,-034.74, and on or about May 11, 1936, forwarded to Murray Baldwin and David Cos-grave, as executors of the estate, statutory deficiency letters notifying them of the deficiency and of the right to petition the Board of Tax Appeals within ninety days.

On August 8, 1936, Murray Baldwin filed with the Board of Tax Appeals a petition for review. This was signed by “George D. Collins, Jr., Counsel for Petitioner,” and verified by Murray Baldwin. The caption of the petition indicates it to be that of Murray Baldwin, individually, and as an executor of the last will of Janet M. Baldwin.

On September 1, 1936, the Commissioner filed with the Board of Tax Appeals a motion to’ dismiss the petition for failure to comply with rule 5(g) of the Rules of Practices of the Board of Tax Appeals in that it had not been signed or verified by a majority of the fiduciaries of the estate. The petitioner was ordered to show cause why the proceeding should not be dismissed and in opposition to the motion filed an affidavit showing that his coexecutor refused to join in the petition,…