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
Conlee Construction Company, Petitioner v. Commissioner of Internal Revenue, Respondent
Conlee Constr. Co. v. Commissioner
Docket No. 1278-67
United States Tax Court
54 T.C. 402; 1970 U.S. Tax Ct. LEXIS 198;
March 3, 1970, Filed
The motion is denied.
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…
Also in this document: Concurrence.
2Cases cited12 opinions
- Thompson v. Phenix InsuranceSupreme Court of the United States · 1890
- King v. CommissionerUnited States Tax Court · 1969
- Ross v. CommissionerUnited States Tax Court · 1962
- South Florida Lumber & Supply Co. v. ReadSupreme Court of Florida · 1913
- Marshall & Spencer Co. v. Peoples BankSupreme Court of Florida · 1924
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