Estate of Brimm v. Commissioner
United States Tax Court
Petitioners allege that various procedural irregularities invalidate the deficiency notice sent to the individual petitioners and a revocation of exemption letter sent to the corporate petitioner. Held: Except in rare and exceptional circumstances involving allegations of extraordinary misconduct, this Court will not go behind a deficiency notice or a revocation letter to examine allegations of procedural irregularity.
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Petitioners allege that various procedural irregularities invalidate the deficiency notice sent to the individual petitioners and a revocation of exemption letter sent to the corporate petitioner. Held: Except in rare and exceptional circumstances involving allegations of extraordinary misconduct, this Court will not go behind a deficiency notice or a revocation letter to examine allegations of procedural irregularity. Greenberg's Express, Inc. v. Commissioner, 62 T.C. 324 (1974) followed. Despite allegations of numerous mechanical errors in procedure, this Court's inquiry is limited to…
1Opinion of the Court
Wilbur, Judge:
These cases were consolidated for trial, briefing, and opinion. They are presently before the Court pursuant to an agreement of the parties and order of the Court to sever for purposes of trial, briefing, and opinion the issues considered herein. A hearing concerning these issues was held in Los Angeles, Calif., on April 18,1977. Simultaneous briefs were thereafter filed by the parties.
The individual petitioners in docket No. 5053-71 allege that procedural irregularities invalidate the statutory notice determining deficiencies against them for the calendar years 1966 and 1967,…
2Cases cited11 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- Suarez v. CommissionerUnited States Tax Court · 1972
- Perlmutter v. CommissionerUnited States Tax Court · 1965
6 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
34 more not listed; retrieve them via the Exa API.