Cincotta v. Commissioner
United States Tax Court
Held, Tax Court lacks jurisdiction to go behind respondent's determination of income tax deficiency. Decision for respondent in the amount of deficiency stipulated.
1Opinion of the Court
Anthony J. Cincotta and Terese M. Cincotta v. Commissioner.
Cincotta v. Commissioner
Docket No. 74223.
United States Tax Court
T.C. Memo 1960-45; 1960 Tax Ct. Memo LEXIS 243; 19 T.C.M. (CCH) 222; T.C.M. (RIA) 60045;
March 22, 1960
Held, Tax Court lacks jurisdiction to go behind respondent's determination of income tax deficiency. Decision for respondent in the amount of deficiency stipulated.
William P. Christy, Jr., Esq., Syracuse-Kemper Building, Syracuse, N. Y., for the petitioners. John J. Madden, Esq., for the respondent.
BRUCE
Memorandum Opinion
BRUCE, Judge: The respondent determined a…
2Cases cited4 opinions
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Southern California Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
- Levine Bros. Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Greene v. CommissionerUnited States Board of Tax Appeals · 1925