Orenduff v. Commissioner
United States Tax Court
Where prior to the filing of a petition with the Tax Court for prebankruptcy years a taxpayer had been adjudicated a bankrupt and the bankruptcy proceeding terminated, but the respondent had not made an immediate assessment of the deficiency or filed a proof of claim with the bankruptcy court, held, the Tax Court has jurisdiction to redetermine the deficiencies.
1Opinion of the Court
OPINION
Featherston, Judge:
The Commissioner, on August 18,1967, filed a motion to dismiss this proceeding for lack of jurisdiction. The question is whether Code section 6871 of the Internal Revenue Code of 19541 denies this Court jurisdiction to redetermine deficiencies and additions to tax for prebankruptcy years where such deficiencies were neither assessed nor claimed in bankruptcy proceedings closed prior to the issuance of the notice of deficiencies.
We hold that this Court has jurisdiction of the petition.
On April 7,1961, there was filed against the petitioner in the United States…
2Cases cited5 opinions
- Abel v. CampbellCourt of Appeals for the Fifth Circuit · 1964
- Jamy Corporation, a California Corporation v. Robert A. Riddell, Individually and as District Director of Internal Revenue, Los Angeles, CaliforniaCourt of Appeals for the Ninth Circuit · 1964
- In the Matter of OrenduffDistrict Court, N.D. Oklahoma · 1964
- Kornberg v. TomlinsonDistrict Court, S.D. Florida · 1964
- Harris v. CommissionerUnited States Tax Court · 1959
3Cited by26 opinions
- Graham v. CommissionerUnited States Tax Court · 1980
- King v. CommissionerUnited States Tax Court · 1969
- Lerer v. CommissionerUnited States Tax Court · 1969
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- Prather v. CommissionerUnited States Tax Court · 1968
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