Baron v. Commissioner
United States Tax Court
Respondent issued a joint notice of deficiency to John H. Baron and Ruby A. Baron after an involuntary petition in bankruptcy had been filed against John but while the bankruptcy proceeding was still pending. John and Ruby filed a joint petition in this Court and subsequently filed a motion to dismiss for lack of jurisdiction. Held: The Tax Court lacks jurisdiction as to John H. Baron but has jurisdiction with respect to Ruby A. Baron.
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Respondent issued a joint notice of deficiency to John H. Baron and Ruby A. Baron after an involuntary petition in bankruptcy had been filed against John but while the bankruptcy proceeding was still pending. John and Ruby filed a joint petition in this Court and subsequently filed a motion to dismiss for lack of jurisdiction. Held: The Tax Court lacks jurisdiction as to John H. Baron but has jurisdiction with respect to Ruby A. Baron. Petitioners' motion to dismiss for lack of jurisdiction granted as to John H. Baron and denied with respect to Ruby A. Baron.
1Opinion of the Court
John H. Baron and Ruby A. Baron, Petitioners v. Commissioner of Internal Revenue, Respondent
Baron v. Commissioner
Docket No. 8229-77
United States Tax Court
71 T.C. 1028; 1979 U.S. Tax Ct. LEXIS 155;
March 21, 1979, Filed
Respondent issued a joint notice of deficiency to John H. Baron and Ruby A. Baron after an involuntary petition in bankruptcy had been filed against John but while the bankruptcy proceeding was still pending. John and Ruby filed a joint petition in this Court and subsequently filed a motion to dismiss for lack of jurisdiction. Held: The Tax Court lacks jurisdiction as to John H.…
2Cases cited14 opinions
- In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Hannan v. CommissionerUnited States Tax Court · 1969
- Dolan v. CommissionerUnited States Tax Court · 1965
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- King v. CommissionerUnited States Tax Court · 1969
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