Conlee Constr. Co. v. Commissioner
United States Tax Court
Motion is made to dismiss petitioner's petition in this Court under sec. 6871(b), I.R.C. 1954, because the petition was filed subsequent to the appointment of a receiver by a State court to marshall the assets of and manage the affairs of petitioner pendente lite. Such order was reversed by a State appellate court and no further proceedings for the appointment of a receiver were had.
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Motion is made to dismiss petitioner's petition in this Court under sec. 6871(b), I.R.C. 1954, because the petition was filed subsequent to the appointment of a receiver by a State court to marshall the assets of and manage the affairs of petitioner pendente lite. Such order was reversed by a State appellate court and no further proceedings for the appointment of a receiver were had. Held, the reversal of the order appointing a receiver had the same effect as though such order had not been made. Held, further, sec. 6871(b) is inapplicable to these facts and motion is therefore denied.
1ConcurrenceDawsoN, J.
I am in agreement with the majority’s holding that there was no valid receiver appointed under Florida law at the time the petition was filed in the Tax Court. Since no receiver was properly appointed by the Circuit Court of Dade County, Fla., so as to qualify within the purview of section 6871, it follows that the petitioner had a right to file its petition in this Court and that we have jurisdiction to redetermine the correct amount of the deficiency. See secs. 6213 and 6214, I.R.C. 1954. However, I am concerned .that the majority opinion goes further than is necessary with regard to the…
2Cases cited3 opinions
- King v. CommissionerUnited States Tax Court · 1969
- Ross v. CommissionerUnited States Tax Court · 1962
- Financial & Industrial Sec. Corp. v. CommissionerUnited States Board of Tax Appeals · 1933