Page v. Commissioner
United States Tax Court
The Commissioner determined a deficiency in petitioner's liability for windfall profit tax for the calendar year 1980. Petitioner moved to dismiss for lack of jurisdiction because the Commissioner did not determine a deficiency for each quarter of the calendar year. Held, the proper taxable period for determination of a deficiency in windfall profit tax in a statutory notice of deficiency is a calendar year.
1Opinion of the Court
OPINION
GOFFE, Judge:
This matter is before us on petitioner’s motion to dismiss for lack of jurisdiction. Petitioner contends that the Commissioner should have determined deficiencies in windfall profit tax for each calendar quarter and that his determination of a deficiency for a calendar year is, therefore, invalid. In the alternative, petitioner argues that he is entitled to elect to have the proceedings of his case conducted under the provisions of section 7463(a)(4).1
The issue to be decided is what is the proper taxable period for determination of a deficiency in windfall profit tax…
2Cases cited11 opinions
- Batterton v. FrancisSupreme Court of the United States · 1977
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Wing v. CommissionerUnited States Tax Court · 1983
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
- DuPont v. CommissionerSupreme Court of the United States · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Logan v. CommissionerUnited States Tax Court · 1986
- Schwartz v. Comm'rUnited States Tax Court · 2007
- Transco Exploration Co. v. CommissionerUnited States Tax Court · 1990
- Shell Oil Co. v. CommissionerUnited States Tax Court · 1987
- Kallich v. CommissionerUnited States Tax Court · 1987
15 more not listed; retrieve them via the Exa API.