Brannon's of Shawnee, Inc. v. Commissioner
United States Tax Court
Petitioner, an Oklahoma corporation, merged into another Oklahoma corporation on Sept. 25, 1972. Respondent mailed a notice of deficiency to petitioner on Sept. 10, 1975. On Dec. 10, 1975, petitioner filed its petition with this Court. The parties executed a stipulated decision which was entered by the Court on Dec. 22, 1976. On Nov. 28, 1977, petitioner filed a motion to vacate the decision on the ground that this Court lacked jurisdiction.
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Petitioner, an Oklahoma corporation, merged into another Oklahoma corporation on Sept. 25, 1972. Respondent mailed a notice of deficiency to petitioner on Sept. 10, 1975. On Dec. 10, 1975, petitioner filed its petition with this Court. The parties executed a stipulated decision which was entered by the Court on Dec. 22, 1976. On Nov. 28, 1977, petitioner filed a motion to vacate the decision on the ground that this Court lacked jurisdiction. Petitioner's motion for special leave to file a motion to vacate our decision was granted on Mar. 30, 1978. Held, the Tax Court had jurisdiction in this…
1Opinion of the Court
Brannon's of Shawnee, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Brannon's of Shawnee, Inc. v. Commissioner
Docket No. 10546-75
United States Tax Court
71 T.C. 108; 1978 U.S. Tax Ct. LEXIS 34;
November 6, 1978, Filed
Petitioner, an Oklahoma corporation, merged into another Oklahoma corporation on Sept. 25, 1972. Respondent mailed a notice of deficiency to petitioner on Sept. 10, 1975. On Dec. 10, 1975, petitioner filed its petition with this Court. The parties executed a stipulated decision which was entered by the Court on Dec. 22, 1976. On Nov. 28, 1977, petitioner filed a…
2Cases cited31 opinions
- Robert James Lubben v. Selective Service System Local Board No. 27Court of Appeals for the First Circuit · 1972
- Mysse v. CommissionerUnited States Tax Court · 1972
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
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