Harris v. Commissioner
United States Tax Court
Jurisdiction -- Bankruptcy -- Treasury Regulations -- Sec. 274(a), I.R.C. 1939. -- Petitions filed before, not after, the adjudication of bankruptcy or the appointment of a receiver give the Tax Court jurisdiction. Regulations 118, section 39.274-1(b), were not intended to and cannot limit jurisdiction of the Tax Court to proceedings initiated by petitions filed with the Tax Court before bankruptcy petitions were filed.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner has moved to dismiss each of these cases for lack of jurisdiction. The motions were set for hearing and heard on September 9, 1959. There was no appearance for the petitioners in opposition to the motions of the Commissioner, but despite that fact, these cases cannot be dismissed upon the grounds advanced by the Commissioner in his motions.
The position of the Commissioner is that Bucky Harris and Carmen Harris each filed a petition in proceedings under chapter XI of the Bankruptcy Act with the United States District Court for the Southern District of…
2Cases cited4 opinions
- Comas, Inc. v. CommissionerUnited States Tax Court · 1954
- Plains Buying & Selling Asso. v. CommissionerUnited States Board of Tax Appeals · 1927
- Missouri P. R. Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Molly--'es Doll-outfitters, Inc. v. CommissionerUnited States Board of Tax Appeals · 1938
3Cited by6 opinions
- Casanova Co. v. CommissionerUnited States Tax Court · 1986
- Orenduff v. CommissionerUnited States Tax Court · 1968
- Bongam v. Comm'rUnited States Tax Court · 2016
- Casanova Co. v. CommissionerUnited States Tax Court · 1986
- Harris v. CommissionerUnited States Tax Court · 1959
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