Perlmutter v. Commissioner
United States Tax Court
1. Jurisdiction. -- Petitioners moved to dismiss for lack of jurisdiction, predicated upon allegations that the notices of deficiency were illegally issued by a person not legally authorized to do so and therefore null and void. During an extended leave of absence of the district director pending his retirement, the Commissioner made an interim appointment of an identical additional district director for the Denver district to perform the functions of that office.
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1. Jurisdiction. -- Petitioners moved to dismiss for lack of jurisdiction, predicated upon allegations that the notices of deficiency were illegally issued by a person not legally authorized to do so and therefore null and void. During an extended leave of absence of the district director pending his retirement, the Commissioner made an interim appointment of an identical additional district director for the Denver district to perform the functions of that office. Held, that the statutory notices here involved are valid statutory notices of deficiency. Held, further, that petitioners have not…
1Opinion of the Court
Hoyt, Judge:
Respondent determined income tax deficiencies for the years and in the amounts, as follows:
Ben and Bernice Perlmutter (docket No. 91258)
Taxable year: Deficiency
1956 _ $15, 710. 82
1957 _ 6, 800.73
1958 _ 4,216.85
1959 ___ 13,164.76
The Perlmutters, Inc. (docket No. 91255)
Taxable FYE Jan. SI— Deficiency
1958 _ $972. 86
1959 _ 1,114. 86
1960 _ 15, 806.18
These cases were consolidated for trial, briefs, and opinion. The parties have filed a stipulation with respect to various issues in both cases and effect thereto will be given in the recomputation under Rule 50. In his opening statement at…
2Cases cited27 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Luna v. CommissionerUnited States Tax Court · 1964
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
22 more not listed; retrieve them via the Exa API.
3Cited by139 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Nestor v. Comm'rUnited States Tax Court · 2002
- Henry Schwartz Corp. v. CommissionerUnited States Tax Court · 1973
134 more not listed; retrieve them via the Exa API.