Martz v. Commissioner
United States Tax Court
Held, in determining whether respondent has asserted a deficiency under sec. 6211, I.R.C. 1954, respondent's adjustments to petitioners' investment credit must be considered in conjunction with his adjustments to petitioners' taxable income.
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Held, in determining whether respondent has asserted a deficiency under sec. 6211, I.R.C. 1954, respondent's adjustments to petitioners' investment credit must be considered in conjunction with his adjustments to petitioners' taxable income. Held, further, when respondent's adjustments to income in one taxable year are completely offset by other adjustments such that the sec. 6211 deficiency calculation indicates no additional tax due for that year, the Tax Court lacks jurisdiction as to that taxable year.
1Opinion of the Court
OPINION
Nims, Judge:
On July 14, 1980, respondent mailed to petitioners a statutory notice of deficiency. On the first page of this notice, under a heading labeled "Tax Year Ended and Deficiency” were the following figures:
12/31/75 H CO »■
12/31/76 ® t— H
12/31/77 H N
The second page of respondent’s letter was entitled Notice of Deficiency-Waiver” (Form 4089). Reproduced on this page under the headings "Taxable Year Ended,” "Deficiency,” and "Increase in Tax,” were the same three dates and figures (noted above) that appeared on the first page.
The remainder of respondent’s letter consisted of two…
2Cases cited7 opinions
- Hannan v. CommissionerUnited States Tax Court · 1969
- Mennuto v. CommissionerUnited States Tax Court · 1971
- Phoenix Coal Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Abkco Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1973
- ABKCO Industries, Inc. v. CommissionerUnited States Tax Court · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Hill v. CommissionerUnited States Tax Court · 1990
- Logan v. CommissionerUnited States Tax Court · 1986
- Fischer Industries, Inc. v. CommissionerUnited States Tax Court · 1986
- InverWorld, Ltd. v. CommissionerUnited States Tax Court · 1992
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