Lambert v. Commissioner
United States Tax Court
Jurisdiction. -- Under section 272(a), I.R.C. 1939, and section 6213(a) I.R.C. 1954, when a timely petition has been filed in this Court by the proper representative of a decedent after receipt of a proper notice from respondent determining deficiencies in decedent's income tax, the subsequent filing of a claim by respondent for the same taxes for the same years in the State court in which administration of the decedent's estate is pending and action by that court thereon…
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Jurisdiction. -- Under section 272(a), I.R.C. 1939, and section 6213(a) I.R.C. 1954, when a timely petition has been filed in this Court by the proper representative of a decedent after receipt of a proper notice from respondent determining deficiencies in decedent's income tax, the subsequent filing of a claim by respondent for the same taxes for the same years in the State court in which administration of the decedent's estate is pending and action by that court thereon does not deprive this Court of jurisdiction to determine the correct tax liability for the taxes and years put in issue in…
1Opinion of the Court
OPINION.
Soott, Judge:
The Commissioner, under date of March 25, 1959, issued a notice of deficiency to the estate of Thomas W. Lambert, deceased, Mildred J. Lambert, administratrix, and Mildred J. Lambert, surviving wife, determining deficiencies in income tax liability for the taxable years 1944 through 1948 and the taxable years 1950, 1951, and 1955 in the aggregate amount of $25,114.84 and additions to tax under section 293 (b) of the Internal Revenue Code of 1939 for all years other than 1955, and a similar addition to tax under section 6653(b) of the Internal Revenue Code of 1954 for the…
2Cases cited5 opinions
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Estelle Want, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Comas, Inc. v. CommissionerUnited States Tax Court · 1954
- Bowman v. CommissionerUnited States Tax Court · 1951
- Ellis v. CommissionerUnited States Tax Court · 1950
3Cited by2 opinions
- Bensberg v. CommissionerUnited States Tax Court · 1981
- Lambert v. CommissionerUnited States Tax Court · 1963