Williams v. Commissioner
United States Tax Court
Jurisdiction -- Sec. 6871. -- Petitioner made an assignment for the benefit of her creditors. The assignee in 1961 brought an action in a State court in Kentucky to settle the estate and liquidated the assets under supervision of that court. In 1962 respondent determined deficiencies and made a jeopardy assessment. Petitioner filed a petition with the Tax Court.
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Jurisdiction -- Sec. 6871. -- Petitioner made an assignment for the benefit of her creditors. The assignee in 1961 brought an action in a State court in Kentucky to settle the estate and liquidated the assets under supervision of that court. In 1962 respondent determined deficiencies and made a jeopardy assessment. Petitioner filed a petition with the Tax Court. Held, the assignment and proceedings pursuant thereto were the equivalent of the appointment of a receiver in a receivership proceeding in a State court and the filing thereafter of the petition with the Tax Court is prohibited by…
1Opinion of the Court
OPINION
Bruce, Judge:
This proceeding involves deficiencies in income tax for the calendar years 1960 and 1961 in the respective amounts of $29,955.75 and $14,203.44, and an addition to tax for 1960 under section 6651(a), I.R.C. 1954, in the amount of $7,488.94 for failure timely to file a return.
The taxpayer in this case is Ruby M. Williams, a resident of Richmond, Ky. She filed individual income tax returns for the calendar years 1960 and 1961 with the district director of internal revenue at Louisville, Ky.
Although none of the parties to this proceeding has questioned the jurisdiction of…
2Cases cited10 opinions
- In Re American Fuel & Power Co.Court of Appeals for the Sixth Circuit · 1945
- Comas, Inc. v. CommissionerUnited States Tax Court · 1954
- BancoKentucky Co.'s Receiver v. National Bank of Kentucky's ReceiverCourt of Appeals of Kentucky (pre-1976) · 1939
- Ross v. CommissionerUnited States Tax Court · 1962
- Psaty & Fuhrman, Inc. v. StimsonUnited States Tax Court · 1948
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- King v. CommissionerUnited States Tax Court · 1969
- Conlee Constr. Co. v. CommissionerUnited States Tax Court · 1970
- Levine v. CommissionerUnited States Tax Court · 1987
- Conlee Constr. Co. v. CommissionerUnited States Tax Court · 1970
- Gurley v. CommissionerUnited States Tax Court · 1966
2 more not listed; retrieve them via the Exa API.