National Committee to Secure Justice, etc. v. Commissioner
United States Tax Court
Where petitioner, a New York State unincorporated association, had apparently ceased to exist prior to the time its petition herein was filed by its former treasurer, held, the proceeding must be dismissed for lack of jurisdiction.
1Opinion of the Court
National Committee to Secure Justice in the Rosenberg Case, Petitioner, v. Commissioner of Internal Revenue, Respondent
National Committee to Secure Justice, etc. v. Commissioner
Docket No. 56044
United States Tax Court
27 T.C. 837; 1957 U.S. Tax Ct. LEXIS 254;
February 26, 1957, Filed
An order will be entered dismissing the proceeding for lack of jurisdiction.
Where petitioner, a New York State unincorporated association, had apparently ceased to exist prior to the time its petition herein was filed by its former treasurer, held, the proceeding must be dismissed for lack of jurisdiction.
Milton H.…
2Cases cited4 opinions
- Ostrom v. . GreeneNew York Court of Appeals · 1900
- National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
- In re the Arbitration between International Union United Automobile Aircraft & Agricultural Implement Workers & Aircooled Motors, Inc.Appellate Division of the Supreme Court of the State of New York · 1954
- Peckner v. WebbAppellate Terms of the Supreme Court of New York · 1901