Bond Crown & Cork Co. v. Commissioner
United States Tax Court
X corporation, a wholly owned subsidiary of Y corporation, filed applications for relief under section 722, I. R. C. Later X was dissolved and transferred all of its assets to Y in cancellation of its stock. Subsequently, the Commissioner duly mailed a notice to X disallowing the claims for refund applied for. Y filed a petition with this Court alleging error in such disallowance. Held, respondent's motion to dismiss for lack of jurisdiction granted. Section 732 (a), I. R. C.
1Opinion of the Court
OPINION.
Kern, Judge:
This proceeding came on for hearing on July 16, 1952, on a “Motion To Dismiss” for lack of jurisdiction, filed by respondent on June 16, 1952. The proceeding involves denial by respondent of special relief under section 722, Internal Revenue Code, for the years 1941, 1942, 1943, 1944, and 1945. Respondent’s position is that petitioner is not “the taxpayer” within the meaning of section 732, I. R. C. The motion was taken under advisement and briefs were filed by the parties herein. All of the pertinent facts appear in the pleadings or are admitted by respondent for the…
Also in this document: Dissent.
2Cases cited4 opinions
- Roomberg v. United StatesDistrict Court, E.D. Pennsylvania · 1941
- Interwoven Stocking Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- Interwoven Stocking Co. v. United StatesDistrict Court, D. New Jersey · 1943
- Kentucky Joint Stock Land Bank v. GlennDistrict Court, W.D. Kentucky · 1942
3Cited by11 opinions
- Miller v. CommissionerUnited States Tax Court · 1985
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Gilbert R. Miller and Rita Miller v. Commissioner of Internal Revenue, James B. Kurtz and Katherine Kurtz v. Commissioner of Internal Revenue, W.C. Kurtz, Jr. And Alma Mae Kurtz v. Commissioner of Internal Revenue, Dorchester Partners, Edward O. Thorp and Vivian S. Thorp I.C. Hemmings Chicago Board of Trade and Chicago Mercantile Exchange, Amici CuriaeCourt of Appeals for the Tenth Circuit · 1988
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1988
- Jerry Anderson, Inc. v. CommissionerUnited States Tax Court · 1958
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