Baron v. Commissioner
United States Tax Court
Respondent issued a joint notice of deficiency to John H. Baron and Ruby A. Baron after an involuntary petition in bankruptcy had been filed against John but while the bankruptcy proceeding was still pending. John and Ruby filed a joint petition in this Court and subsequently filed a motion to dismiss for lack of jurisdiction. Held: The Tax Court lacks jurisdiction as to John H. Baron but has jurisdiction with respect to Ruby A. Baron.
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Respondent issued a joint notice of deficiency to John H. Baron and Ruby A. Baron after an involuntary petition in bankruptcy had been filed against John but while the bankruptcy proceeding was still pending. John and Ruby filed a joint petition in this Court and subsequently filed a motion to dismiss for lack of jurisdiction. Held: The Tax Court lacks jurisdiction as to John H. Baron but has jurisdiction with respect to Ruby A. Baron. Petitioners' motion to dismiss for lack of jurisdiction granted as to John H. Baron and denied with respect to Ruby A. Baron.
1Opinion of the Court
OPINION
Drennen, Judge:
This matter is before the Court on petitioners’ motion to dismiss for lack of jurisdiction. Respondent objected to the motion and, after a hearing, the parties submitted stipulations of fact and briefs stating their positions.
Petitioners’ motion and respondent’s objection raise two issues: (1) Whether this Court lacks jurisdiction under section 6871(b), I.R.C. 1954,1 to redetermine a deficiency and negligence addition to tax for a prebankruptcy year where an involuntary petition in bankruptcy was filed against petitioner John H. Baron, Baron was adjudicated a bankrupt…
2Cases cited13 opinions
- In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Hannan v. CommissionerUnited States Tax Court · 1969
- Dolan v. CommissionerUnited States Tax Court · 1965
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
8 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
- Jon Co. v. United States (In Re Jon Co.)District Court, D. Colorado · 1983
- Graham v. CommissionerUnited States Tax Court · 1980
- Estate of Yaeger v. CommissionerCourt of Appeals for the Second Circuit · 1989
- Stamm International Corp. v. CommissionerUnited States Tax Court · 1985
21 more not listed; retrieve them via the Exa API.