Neilson v. Commissioner
United States Tax Court
P filed a voluntary liquidating bankruptcy. R, after the discharge but before the closing of the bankruptcy proceeding, mailed a notice of deficiency to P. Following the close of the bankruptcy proceeding, P filed a timely petition with this Court. R had been notified that this was a "no assets" bankruptcy and had not filed a proof of claim. Neither the merits of the tax liability nor the discharge were litigated in the bankruptcy proceeding.
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P filed a voluntary liquidating bankruptcy. R, after the discharge but before the closing of the bankruptcy proceeding, mailed a notice of deficiency to P. Following the close of the bankruptcy proceeding, P filed a timely petition with this Court. R had been notified that this was a "no assets" bankruptcy and had not filed a proof of claim. Neither the merits of the tax liability nor the discharge were litigated in the bankruptcy proceeding. Under similar facts, we held in Graham v. Commissioner, 75 T.C. 389 (1980), that a notice of deficiency relating to prebankruptcy years is valid if it…
1Opinion of the Court
Gerber, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes for taxable years 1983 and 1984 in the amounts of $918.00 and $992.98, respectively. Petitioners moved, at the time of trial, to dismiss for lack of jurisdiction on the ground that any deficiency in or liability for 1983 and 1984 income taxes was or should have been discharged in their bankruptcy proceedings. At trial, the parties offered evidence concerning both the jurisdictional motion and the underlying income tax issue involving claimed deductions for “office in home” under section 280A.1 The…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- Swanson v. CommissionerUnited States Tax Court · 1976
- Graham v. CommissionerUnited States Tax Court · 1980
- Magazine v. CommissionerUnited States Tax Court · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Swanson v. Comm'rUnited States Tax Court · 2003
- Halpern v. CommissionerUnited States Tax Court · 1991
- Urbano v. Comm'rUnited States Tax Court · 2004
- Washington v. Comm'rUnited States Tax Court · 2003
- Smith v. CommissionerUnited States Tax Court · 1991
59 more not listed; retrieve them via the Exa API.