Matut v. Commissioner
United States Tax Court
Petitioner Albert Matut was in possession of $ 175,000, the ownership of which he denied and apparently claimed belonged to Mario Lignarolo. Pursuant to sec. 6867, I.R.C. 1954, a termination assessment was made against Matut with respect to his possession of the money and, pursuant to sec. 6851(b), a statutory notice of deficiency was issued to him in his capacity as possessor of certain cash.
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Petitioner Albert Matut was in possession of $ 175,000, the ownership of which he denied and apparently claimed belonged to Mario Lignarolo. Pursuant to sec. 6867, I.R.C. 1954, a termination assessment was made against Matut with respect to his possession of the money and, pursuant to sec. 6851(b), a statutory notice of deficiency was issued to him in his capacity as possessor of certain cash. Albert Matut petitioned the Court, both in his individual capacity and in his capacity as possessor of certain cash, for a redetermination of the deficiency. Held, this Court lacks jurisdiction over…
1Opinion of the Court
OPINION
Sterrett, Judge:
This case is before the Court on respondent’s motion to dismiss for failure to state a claim upon which relief can be granted,1 pursuant to Rule 40, Tax Court Rules of Practice and Procedure,2 and on Mario Lignarolo’s motion to intervene as a party petitioner. A hearing was held with respect to said motions on December 11, 1984.
The issue to be decided, in determining whether respondent is entitled to prevail on his motion, is whether petitioner, in his individual capacity, has stated a claim upon which relief can be granted. The issue to be decided, in determining…
2Cases cited5 opinions
- Sampson v. CommissionerUnited States Tax Court · 1983
- Cincinnati Transit, Inc. v. CommissionerUnited States Tax Court · 1971
- Cincinnati Transit, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- Guarino v. CommissionerUnited States Tax Court · 1976
- Estate of Siegel v. CommissionerUnited States Tax Court · 1977
3Cited by11 opinions
- Matut v. CommissionerUnited States Tax Court · 1986
- Matut v. CommissionerUnited States Tax Court · 1987
- Albert Matut, as the Possessor of Certain Cash v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1988
- Peoples Loan & Trust Co. v. CommissionerUnited States Tax Court · 1987
- Matut v. CommissionerUnited States Tax Court · 1985
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