Martin Weiner Corp. v. Commissioner
United States Tax Court
1. On December 15, 1950, there was sent to petitioner by registered mail a joint notice of deficiency and disallowance in respect of the taxable years 1941 to 1944, inclusive. In this combined notice, the Commissioner determined deficiencies in petitioner's income tax for each of the years 1941, 1942, 1943, and 1944, and he allowed petitioner section 722 relief in part and disallowed it in part. Petitioner did not appeal from the determination of deficiencies in income tax.
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1. On December 15, 1950, there was sent to petitioner by registered mail a joint notice of deficiency and disallowance in respect of the taxable years 1941 to 1944, inclusive. In this combined notice, the Commissioner determined deficiencies in petitioner's income tax for each of the years 1941, 1942, 1943, and 1944, and he allowed petitioner section 722 relief in part and disallowed it in part. Petitioner did not appeal from the determination of deficiencies in income tax. It did appeal from the disallowance in part of its application for section 722 relief. The Commissioner has moved to…
1Opinion of the Court
OPINION.
Black, Judge:
On January 26, 1953, respondent moved that this proceeding be dismissed insofar as it relates to income taxes for the taxable years 1941 to 1944, inclusive. In support of his motion to dismiss for lack of jurisdiction respondent urges the following grounds:
1. THAT the parties have stipulated that thd amounts set forth as deficiencies in income tax in a combined notice of deficiency and disallowance were actually paid prior to the mailing of said notice and were assessed on April 29,1951.
2. THAT the Court, therefore, has no jurisdiction of the proceeding in so far as it…
2Cases cited8 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- Pioneer Parachute Co. v. CommissionerUnited States Tax Court · 1944
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Uni-Term Stevedoring Co. v. CommissionerUnited States Tax Court · 1944
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Commissioner of Internal Revenue v. The S. Frieder & Sons CompanyCourt of Appeals for the Third Circuit · 1955
- West Flagler Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Martin Weiner Corp. v. CommissionerUnited States Tax Court · 1956
- Commissioner of Internal Revenue v. Pittsburgh & Weirton Bus CompanyCourt of Appeals for the Fourth Circuit · 1955
- Martin Weiner Corporation (Formerly Wohl Fabrics Co.) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
25 more not listed; retrieve them via the Exa API.