Molly--'es Doll-outfitters, Inc. v. Commissioner
United States Board of Tax Appeals
Where prior to the filing of petition with the Board a debtor's petition for reorganization under section 77B of the Federal Bankruptcy Act has been filed by the taxpayer with a United States District Court and that court has entered an order approving the debtor's petition, the Board has no jurisdiction to hear the petition and respondent's motion to dismiss the petition for lack of jurisdiction should be granted.
1Opinion of the Court
OPINION.
Black:
On March 19, 1938, the petition in this proceeding was filed contesting a deficiency determined by the Commissioner in his deficiency notice dated December 22, 1937. Prior to the filing of any answer thereto by respondent, to wit, on May 4, 1938, a stipulation was filed by the petitioner and the Commissioner agreeing that there are deficiencies in Federal income tax and excess profits tax due from the petitioner for the fiscal year ended January 31, 1938, and penalties as follows:
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On May 7, 1938, the Board entered a decision in accordance with the foregoing…
2Cited by9 opinions
- King v. CommissionerUnited States Tax Court · 1969
- Tanner v. CommissionerUnited States Tax Court · 1975
- Monjar v. HigginsCourt of Appeals for the Second Circuit · 1943
- Harris v. CommissionerUnited States Tax Court · 1959
- Harris v. CommissionerUnited States Tax Court · 1959
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