Century Data Systems, Inc. v. Commissioner
United States Tax Court
Petitioner joined in the filing of consolidated returns of a group of related corporations. Such consolidated returns were filed on the basis of fiscal years ended June 30, 1970, and June 30, 1971. Petitioner continued to keep its books on the basis of calendar years. Respondent determined petitioner was not an affiliated member and, thus, was not entitled to join in such consolidated returns.
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Petitioner joined in the filing of consolidated returns of a group of related corporations. Such consolidated returns were filed on the basis of fiscal years ended June 30, 1970, and June 30, 1971. Petitioner continued to keep its books on the basis of calendar years. Respondent determined petitioner was not an affiliated member and, thus, was not entitled to join in such consolidated returns. Therein, respondent issued a notice of deficiency based on petitioner's fiscal years ended June 30, 1970, and June 30, 1971. In the same notice of deficiency, respondent determined a deficiency for…
1Opinion of the Court
Century Data Systems, Inc., and California Computer Products, Inc., Petitioners v. Commissioner of Internal Revenue, Respondent
Century Data Systems, Inc. v. Commissioner
Docket No. 2227-76
United States Tax Court
80 T.C. 529; 1983 U.S. Tax Ct. LEXIS 108; 80 T.C. No. 24;
March 8, 1983, Filed
An order dismissing the case for lack of jurisdiction will be entered.
Petitioner joined in the filing of consolidated returns of a group of related corporations. Such consolidated returns were filed on the basis of fiscal years ended June 30, 1970, and June 30, 1971. Petitioner continued to keep its books on…
2Cases cited26 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
- Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
- Gensinger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
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