Normac, Inc. v. Commissioner
United States Tax Court
Respondent sent a notice of deficiency to corporation P, in which he determined deficiencies against P. On the same day, respondent sent a notice of deficiency to S (P's subsidiary), in which he determined deficiencies against S. P and S filed a timely joint petition. The petition refers to the notice of deficiency sent to P, assigns error to respondent's determinations in that notice, and asks the Court to redetermine the deficiencies determined in that notice.
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Respondent sent a notice of deficiency to corporation P, in which he determined deficiencies against P. On the same day, respondent sent a notice of deficiency to S (P's subsidiary), in which he determined deficiencies against S. P and S filed a timely joint petition. The petition refers to the notice of deficiency sent to P, assigns error to respondent's determinations in that notice, and asks the Court to redetermine the deficiencies determined in that notice. The petition does not indicate the amount of the deficiency determined against S nor the amount of the deficiency S is contesting.…
1Opinion of the Court
OPINION
CHABOT, Judge:
The instant case is before us on respondent’s motion, filed June 22, 1987, to dismiss for lack of jurisdiction as to Normac International, Ltd., and to change caption. Petitioners filed an objection to respondent’s motion on July 14, 1987. Respondent filed a memorandum brief in support of its motion on December 3, 1987. On December 14, 1987, petitioners filed a notice of intent not to file a brief.
Respondent determined deficiencies in Federal corporate income tax against Normac, Inc., and Normac International, Ltd., for the years and in the amounts as follows:
Petitioner…
2Cases cited11 opinions
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Brown v. CommissionerUnited States Tax Court · 1982
- 508 Clinton St. Corp. v. CommissionerUnited States Tax Court · 1987
- Weiss v. CommissionerUnited States Tax Court · 1987
- O'Neil v. CommissionerUnited States Tax Court · 1976
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3Cited by106 opinions
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