Uni-Term Stevedoring Co. v. Commissioner
United States Tax Court
Excess Profits Tax -- Relief Under Section 722 -- Jurisdiction. -- The Tax Court, in a proceeding based entirely upon a notice of deficiency under section 729 (a), has no jurisdiction to consider petitioner's claim for relief under section 722, since that jurisdiction can only be invoked, after the Commissioner has considered the claim and mailed a notice of disallowance, by a petition filed based upon that notice.
1Opinion of the Court
OPINION.
Murdock, Judge\
The parties have raised and argued a jurisdictional question on the petitioner’s motion for leave to file an amended petition. The question which they have argued is, Has this Court jurisdiction to consider and rule upon an application by the petitioner for relief under section 722 of the Internal Revenue Code in this proceeding, which is based entirely upon a notice of deficiency in excess profits taxes for 1940 ?
The petitioner, a corporation, filed two returns for the calendar year 1940 with the collector for the second district of New York. One return was for income,…
2Cited by34 opinions
- Blum Folding Paper Box Co. v. CommissionerUnited States Tax Court · 1945
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- California Vegetable Concentrates, Inc. v. CommissionerUnited States Tax Court · 1948
- United States v. Koppers Co.Supreme Court of the United States · 1955
- Pioneer Parachute Co. v. CommissionerUnited States Tax Court · 1944
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