Conlee Constr. Co. v. Commissioner
United States Tax Court
Motion is made to dismiss petitioner's petition in this Court under sec. 6871(b), I.R.C. 1954, because the petition was filed subsequent to the appointment of a receiver by a State court to marshall the assets of and manage the affairs of petitioner pendente lite. Such order was reversed by a State appellate court and no further proceedings for the appointment of a receiver were had.
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Motion is made to dismiss petitioner's petition in this Court under sec. 6871(b), I.R.C. 1954, because the petition was filed subsequent to the appointment of a receiver by a State court to marshall the assets of and manage the affairs of petitioner pendente lite. Such order was reversed by a State appellate court and no further proceedings for the appointment of a receiver were had. Held, the reversal of the order appointing a receiver had the same effect as though such order had not been made. Held, further, sec. 6871(b) is inapplicable to these facts and motion is therefore denied.
1Opinion of the Court
OPINION
Withey, Judge:
The Commissioner has determined deficiencies in the income tax of petitioner for the following fiscal years ended October 31 in the following respective amounts: 1960, $86,555.92; 1961, $58,224.22; 1962, $71,054.91.
By his motion to dismiss, respondent has raised the issue of the propriety and legality of petitioner’s filing of a petition herein under section 6871(b) of the Internal Revenue Code of 1954.1
On August 10, 1966, an action was instituted in the Circuit Court for Dade County, Fla., sitting in equity, by certain stockholders of petitioner against petitioner and…
2Cases cited9 opinions
- Thompson v. Phenix InsuranceSupreme Court of the United States · 1890
- South Florida Lumber & Supply Co. v. ReadSupreme Court of Florida · 1913
- Marshall & Spencer Co. v. Peoples BankSupreme Court of Florida · 1924
- Financial & Industrial Sec. Corp. v. CommissionerUnited States Board of Tax Appeals · 1933
- Rosenkrantz v. HallDistrict Court of Appeal of Florida · 1965
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3Cited by4 opinions
- Pollen v. CommissionerUnited States Tax Court · 1975
- Conlee Constr. Co. v. CommissionerUnited States Tax Court · 1970
- Pollen v. CommissionerUnited States Tax Court · 1975
- Visador Co. v. CommissionerUnited States Tax Court · 1973