Howell v. Commissioner
United States Tax Court
On May 14, 1980, respondent mailed a notice of deficiency to petitioner in which he determined first tier and second tier excise taxes under secs. 4941(a)(1) and 4941(b)(1), I.R.C. 1954, as amended, for acts of self-dealing in 1973, 1974, and 1975. On Oct. 14, 1980, a petition was filed disputing those determinations. On Dec. 24, 1980, Pub.
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On May 14, 1980, respondent mailed a notice of deficiency to petitioner in which he determined first tier and second tier excise taxes under secs. 4941(a)(1) and 4941(b)(1), I.R.C. 1954, as amended, for acts of self-dealing in 1973, 1974, and 1975. On Oct. 14, 1980, a petition was filed disputing those determinations. On Dec. 24, 1980, Pub. L. 96-596, 94 Stat. 3469, was enacted which corrected jurisdictional defects of sec. 4941(b)(1) found by this Court in Adams v. Commissioner, 72 T.C. 81 (1979), on appeal (2d Cir., June 23, 1981). Held, the amendments made to the Internal Revenue Code by…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on petitioner’s motion to dismiss for lack of jurisdiction as to the imposition of additional excise taxes under section 4941(b)(1).2 After a review of the record, we agree with and adopt his opinion which is set forth below.3
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
This case is before the Court on petitioner’s motion to dismiss filed on December 8, 1980. The issue presented is whether the provisions of the Second Tier Tax Correction…
2Cases cited20 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Milliken v. United StatesSupreme Court of the United States · 1931
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
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3Cited by13 opinions
- Wiggins v. Comm'rUnited States Tax Court · 1989
- Hockaden & Associates, Inc. v. CommissionerUnited States Tax Court · 1985
- Barth Foundation v. CommissionerUnited States Tax Court · 1981
- Thorne v. CommissionerUnited States Tax Court · 1992
- Estate of Kunze v. CommissionerUnited States Tax Court · 1999
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