Walsh v. Comm'r
United States Tax Court
1. When the deficiency notice for 1944 was mailed, the tax involved had already been paid. Held, the deficiency notice for that year was not valid and the Tax Court has no jurisdiction. Stanley A. Anderson, 11 T. C. 841, followed. 2. In 1945, petitioner made certain payments to and for his former wife pursuant to a 1941 written agreement which replaced earlier 1927 and 1934 agreements.
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1. When the deficiency notice for 1944 was mailed, the tax involved had already been paid. Held, the deficiency notice for that year was not valid and the Tax Court has no jurisdiction. Stanley A. Anderson, 11 T. C. 841, followed. 2. In 1945, petitioner made certain payments to and for his former wife pursuant to a 1941 written agreement which replaced earlier 1927 and 1934 agreements. The payments which petitioner made were $ 225 per week for the support and maintenance of his former wife and $ 3,523.65 premiums on life insurance policies on his own life, in which she held only a contingent…
1Opinion of the Court
OPINION.
Black, Judge:
Prior to discussing the major issue in this case, there is a question of this Court’s jurisdiction of the calendar year 1944.
It has been stipulated that the entire amount of tax claimed by the respondent to be due for the year 1944, including the deficiency proposed and interest thereon, was paid by the petitioner prior to the mailing of the deficiency notice upon which this proceeding is based. The jurisdiction of the Tax Court for 1944 is predicated upon an initial determination of a deficiency by respondent, section 272, Internal Revenue Code. Since there is no…
2Cases cited20 opinions
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Baxter v. BaxterCalifornia Court of Appeal · 1935
- Lerner v. CommissionerUnited States Tax Court · 1950
- Anderson v. CommissionerUnited States Tax Court · 1948
- Schnerr v. SchnerrCalifornia Court of Appeal · 1932
15 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Weil v. CommissionerUnited States Tax Court · 1954
- Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower ManhattanCourt of Appeals for the Second Circuit · 1957
- Bradley v. CommissionerUnited States Tax Court · 1958
- Griffith v. CommissionerUnited States Tax Court · 1961
- Cramer v. CommissionerUnited States Tax Court · 1961
37 more not listed; retrieve them via the Exa API.