Freedman v. Commissioner
United States Tax Court
Respondent mailed petitioners a notice of deficiency determining an excise tax deficiency under sec. 1491, I.R.C. 1954. Held, the Tax Court has no jurisdiction to redetermine an excise tax imposed by sec. 1491.
1Opinion of the Court
Irving Freedman and Thelma Freedman, Petitioners v. Commissioner of Internal Revenue, Respondent
Freedman v. Commissioner
Docket No. 3740-78
United States Tax Court
71 T.C. 564; 1979 U.S. Tax Ct. LEXIS 197;
January 15, 1979, Filed
Respondent mailed petitioners a notice of deficiency determining an excise tax deficiency under sec. 1491, I.R.C. 1954. Held, the Tax Court has no jurisdiction to redetermine an excise tax imposed by sec. 1491.
Arthur M. Gurfein, for the petitioners.
Joan Ronder Domike, for the respondent.
Wilbur, Judge.
WILBUR
This matter comes before the Court on respondent's motion to…
2Cases cited4 opinions
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- Adams v. CommissionerUnited States Tax Court · 1978
- Freedman v. CommissionerUnited States Tax Court · 1979
- National Builders, Inc. v. Secretary of WarUnited States Tax Court · 1951