Eaton v. Commissioner
United States Tax Court
Held, a technically deficient verification of a petition under Rule 7(c) (4) (D), Tax Court Rules of Practice, can be corrected by filing a properly verified amended petition under Rule 17(b). Respondent's motion to dismiss for lack of jurisdiction denied because faulty verification does not affect the jurisdiction of this Court.
1Opinion of the Court
Anita R. Eaton, Petitioner v. Commissioner of Internal Revenue, Respondent; Donald A. Eaton, Petitioner v. Commissioner of Internal Revenue, Respondent
Eaton v. Commissioner
Docket Nos. 4486-67, 4497-67
United States Tax Court
49 T.C. 227; 1967 U.S. Tax Ct. LEXIS 8;
December 14, 1967, Filed
Held, a technically deficient verification of a petition under Rule 7(c) (4) (D), Tax Court Rules of Practice, can be corrected by filing a properly verified amended petition under Rule 17(b). Respondent's motion to dismiss for lack of jurisdiction denied because faulty verification does not affect the…
2Cases cited1 opinion
- Eaton v. CommissionerUnited States Tax Court · 1967