Logan v. Commissioner
United States Tax Court
In their amended petition for redetermination of an income tax deficiency, Ps claimed that R failed to allow credit for overpaid windfall profit tax. R moved to dismiss for lack of jurisdiction and to strike that portion of the petition that pertains to the credit for overpaid windfall profit tax under sec. 6429, I.R.C. 1954 as amended.
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In their amended petition for redetermination of an income tax deficiency, Ps claimed that R failed to allow credit for overpaid windfall profit tax. R moved to dismiss for lack of jurisdiction and to strike that portion of the petition that pertains to the credit for overpaid windfall profit tax under sec. 6429, I.R.C. 1954 as amended. Held: The Tax Court has no jurisdiction to redetermine the credit for overpaid windfall profit tax in an income tax proceeding since no notice of deficiency relating to windfall profit tax has been issued. However, in redetermining the deficiency in income…
1Opinion of the Court
OPINION
STERRETT, Chief Judge:
Respondent’s motion to strike was assigned to Special Trial Judge Francis J. Cantrel for hearing, consideration, and ruling thereon pursuant to section 7456(d) and Rules 180 and 181.1 After a review of the record, we agree with and adopt his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
CANTREL, Special Trial Judge:
This case is before the Court on respondent’s Motion to Strike As to Windfall Profit Tax Credit Under the Provisions of IRC 6429,2 filed on August 26, 1985. Petitioners filed a response to respondent’s motion on September 18, 1985,…
2Cases cited21 opinions
- Breman v. CommissionerUnited States Tax Court · 1976
- Hannan v. CommissionerUnited States Tax Court · 1969
- Medeiros v. CommissionerUnited States Tax Court · 1981
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
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3Cited by20 opinions
- King v. CommissionerUnited States Tax Court · 1987
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- Arc Electrical Construction Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
- Conklin v. CommissionerUnited States Tax Court · 1988
- Miles Production Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
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