Fletcher Plastics, Inc. v. Commissioner
United States Tax Court
Rules 23(a)(1), 32(a), 34(a), 34(b)(7), 41(a), 41(d), and 60(a), Tax Court Rules of Practice and Procedure. -- A notice of deficiency was sent to "Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc." Within 90 days of the mailing of this notice of deficiency, a petition captioned "Fletcher Plastics, Inc., Stephan Schaffan, Transferee, Petitioner" was filed with this Court.
Read the full summary
Rules 23(a)(1), 32(a), 34(a), 34(b)(7), 41(a), 41(d), and 60(a), Tax Court Rules of Practice and Procedure. -- A notice of deficiency was sent to "Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc." Within 90 days of the mailing of this notice of deficiency, a petition captioned "Fletcher Plastics, Inc., Stephan Schaffan, Transferee, Petitioner" was filed with this Court. Respondent moved to dismiss this petition for lack of jurisdiction on the ground that it had not been filed by a proper party. At a hearing on respondent's motion, held more than 90 days after the notice of…
1Opinion of the Court
OPINION
Dawson, Chief Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction on the ground that the petition in this case was not filed by a proper party.
In a notice of deficiency dated June 20,1974, respondent determined the following Federal income tax deficiencies:
FYE Nov. 30— Deficiency
1968 _ $14,985.42
1969 _ 22,161.39
1970 _- 1,238.66
This notice of deficiency was addressed to “Atlas Tool Co. Inc., Successor to Fletcher Plastics, Inc.” The petition filed herein on September 13, 1974, was captioned “Fletcher Plastics, Inc., Stephan Schaffan,…
2Cases cited16 opinions
- Brooks v. CommissionerUnited States Tax Court · 1975
- Carstenson v. CommissionerUnited States Tax Court · 1972
- Consolidated Cos. v. CommissionerUnited States Board of Tax Appeals · 1929
- Cincinnati Transit, Inc. v. CommissionerUnited States Tax Court · 1971
- Great Falls Bonding Agency, Inc. v. CommissionerUnited States Tax Court · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- O'Neil v. CommissionerUnited States Tax Court · 1976
- Atlas Tool Co. v. CommissionerUnited States Tax Court · 1978
- Condo v. CommissionerUnited States Tax Court · 1977
- Estate of McGarity v. CommissionerUnited States Tax Court · 1979
- Greenoak Holdings Ltd. v. Comm'rUnited States Tax Court · 2014
13 more not listed; retrieve them via the Exa API.