Jennemann v. Commissioner
United States Tax Court
Held, merely because the U.S. Tax Court is established under art. I, not art. III, of the Constitution, it is not constitutionally prohibited from deciding this case. Held, further, I.R.C. sec. 402(a) (2) is not unconstitutional.
1Opinion of the Court
OPINION
Hall, Judge:
Respondent determined a $557.91 deficiency in petitioners’ 1971 income tax.
The issues for decision are:(1) Whether this Court is prohibited from taking action herein since it is not established pursuant to the provisions of article III of the Constitution.(2) Whether section 402(a)(2)1 as applicable to petitioners’ 1971 return violates the Fifth Amendment to the Constitution.
All of the facts have been stipulated and are found accordingly.
Petitioners C. T. and Doris M. Jennemann, husband and wife, resided in St. Louis, Mo., at the time they filed their petition herein. Doris…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Heiner v. DonnanSupreme Court of the United States · 1932
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Druker v. CommissionerUnited States Tax Court · 1981
- Reinhardt v. CommissionerUnited States Tax Court · 1985
- Ridenour v. United StatesUnited States Court of Claims · 1983
- De Mars v. CommissionerUnited States Tax Court · 1982
10 more not listed; retrieve them via the Exa API.