Sharpe v. Commissioner
United States Tax Court
On Apr. 26, 1976, petitioner filed a voluntary bankruptcy petition in the District Court. The next day he was adjudicated a bankrupt and a receiver was appointed.
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On Apr. 26, 1976, petitioner filed a voluntary bankruptcy petition in the District Court. The next day he was adjudicated a bankrupt and a receiver was appointed. The first meeting of creditors was held on June 7, 1976, and the last date for filing proofs of claims was fixed at Dec. 7, 1976. Respondent mailed petitioner a notice of deficiency on Aug. 28, 1976, covering income tax deficiencies for the years 1966 through 1969 and an addition to tax under sec. 6651 (a), I.R.C. 1954, for 1969. On Nov. 22, 1976, respondent filed a proof of claim in the bankruptcy proceeding for the income tax…
1Opinion of the Court
OPINION
Dawson, Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction. Petitioner has filed objections to the motion.
We are confronted with two issues: (1) Whether this Court lacks jurisdiction under section 6871(b), Internal Revenue Code of 1954,1 to redetermine income tax deficiencies for prebankrupt-cy years where the petitioner filed a petition with the bankruptcy court prior to filing the Tax Court petition and where the Commissioner filed a timely proof of claim for the tax deficiencies in the bankruptcy proceeding; and (2) whether this Court…
2Cases cited19 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
- Simonson v. GranquistSupreme Court of the United States · 1962
- In the Matter of Lloyd James Durensky, Bankrupt. United States of America v. Lloyd James DurenskyCourt of Appeals for the Fifth Circuit · 1975
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Menick v. HoffmanCourt of Appeals for the Ninth Circuit · 1953
14 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Jon Co. v. United States (In Re Jon Co.)District Court, D. Colorado · 1983
- Graham v. CommissionerUnited States Tax Court · 1980
- Baron v. CommissionerUnited States Tax Court · 1979
- United States of America v. Arthur Andersen & Co., and Good Hope Industries, Inc., IntervenorCourt of Appeals for the First Circuit · 1980
- City of New York v. Fashion Wear Realty Co. (In Re Fashion Wear Realty Co.)District Court, S.D. New York · 1981
8 more not listed; retrieve them via the Exa API.