Tanner v. Commissioner
United States Tax Court
After having been adjudicated a bankrupt but before discharge and termination of the bankruptcy proceedings, the taxpayer received a statutory notice of transferee liability and filed a timely petition with this Court. The respondent made no assessment of the liability and did not file a proof of claim for the liability. However, petitioner filed a proof of claim on behalf of respondent pursuant to rule 303 of the Bankruptcy Act.
Read the full summary
After having been adjudicated a bankrupt but before discharge and termination of the bankruptcy proceedings, the taxpayer received a statutory notice of transferee liability and filed a timely petition with this Court. The respondent made no assessment of the liability and did not file a proof of claim for the liability. However, petitioner filed a proof of claim on behalf of respondent pursuant to rule 303 of the Bankruptcy Act. Petitioner filed a motion to dismiss the proceedings in this Court for lack of jurisdiction under sec. 6871. Held: Samuel J. King, 51 T.C. 851 (1969), followed. The…
1Opinion of the Court
OPINION
Wilbur, Judge:
Petitioner, on September 30, 1974, filed a motion to dismiss this proceeding for lack of jurisdiction. The question presented is whether section 6871(b)1 operates to deny -this Court jurisdiction to redetermine transferee liability when the petition seeking redetermination was filed subsequent to petitioner’s being adjudicated a bankrupt but prior to the termination of the bankruptcy proceedings and when the Commissioner has neither assessed the transferee liability nor filed a proof of claim for the liability with the bankruptcy court.
On February 20, 1974, petitioner was…
2Cases cited14 opinions
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- United States v. SpeersSupreme Court of the United States · 1965
- In the Matter of Century Vault Company, Inc., Bankrupt, Harold J. Connor, Trustee in BankruptcyCourt of Appeals for the Third Circuit · 1969
- King v. CommissionerUnited States Tax Court · 1969
- Fotochrome, Inc. v. CommissionerUnited States Tax Court · 1972
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Graham v. CommissionerUnited States Tax Court · 1980
- Baron v. CommissionerUnited States Tax Court · 1979
- Sharpe v. CommissionerUnited States Tax Court · 1977
- Izen v. CommissionerUnited States Tax Court · 1975
- Tatum v. CommissionerUnited States Tax Court · 1977
8 more not listed; retrieve them via the Exa API.