Stamm International Corp. v. Commissioner
United States Tax Court
On Dec. 8, 1983, respondent sent P a notice of deficiency for 1978, 1979, 1980, and 1981. P had previously received a notice of deficiency for 1978. P filed petitions from both notices. P later moved to dismiss as to all years on the basis that the notice of Dec. 8, 1983, was a second notice of deficiency as to 1978 and therefore was invalid and could not be the basis of the Court's jurisdiction over the years set forth in such notice.
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On Dec. 8, 1983, respondent sent P a notice of deficiency for 1978, 1979, 1980, and 1981. P had previously received a notice of deficiency for 1978. P filed petitions from both notices. P later moved to dismiss as to all years on the basis that the notice of Dec. 8, 1983, was a second notice of deficiency as to 1978 and therefore was invalid and could not be the basis of the Court's jurisdiction over the years set forth in such notice. Held, the notice of deficiency of Dec. 8, 1983, was an invalid second notice for 1978, and the Court has no jurisdiction over 1978 from that notice. Held,…
1Opinion of the Court
OPINION
Gerber, Judge'.
By statutory notice dated December 8, 1983, respondent determined deficiencies in petitioner’s Federal corporate income and personal holding company tax as to the taxable years ended June 30,1978,1979,1980, and 1981, in the amounts of $569,399, $909,614, $1,265,764, and $1,647,793, respectively. Petitioner had previously received a statutory notice for the taxable year ended June 30, 1978, in which a deficiency was determined in a lesser amount ($123,842).
This case is now before the Court on petitioner’s motion to dismiss for lack of jurisdiction as to all 4 taxable…
2Cases cited16 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Laing v. United StatesSupreme Court of the United States · 1976
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