Centre for International Understanding v. Commissioner
United States Tax Court
Held, in these circumstances, consolidation of declaratory judgment case with deficiency case not permitted.
1Opinion of the Court
Centre for International Understanding, Petitioner 1 v. Commissioner of Internal Revenue, Respondent; Centre for International Understanding, Beatrice Jacoby, Morton G. Witzigreuter, and Harold B. Bamburg, Petitioners v. Commissioner of Internal Revenue, Respondent
Centre for International Understanding v. Commissioner
Docket Nos. 7520-84X, 7521-84
United States Tax Court
84 T.C. 279; 1985 U.S. Tax Ct. LEXIS 119; 84 T.C. No. 21;
February 25, 1985. February 25, 1985, Filed
Held, in these circumstances, consolidation of declaratory judgment case with deficiency case not permitted.
Kent D. Kehr, for…
2Cases cited8 opinions
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1949
- Odend'hal v. CommissionerUnited States Tax Court · 1980
- Western Catholic Church v. CommissionerUnited States Tax Court · 1979
- New Community Senior Citizen Housing Corp. v. CommissionerUnited States Tax Court · 1979
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