Ellis v. Commissioner
United States Tax Court
Where the facts show that a taxpayer has filed a proceeding in a court having jurisdiction over a cause involving the correct tax liability of the taxpayer, such as in a United States District Court or in the United States Court of Claims, and, thereafter, the taxpayer files a petition in the Tax Court of the United States asking the Tax Court to redetermine the tax liability of the taxpayer for the same year involved in an action previously filed in another court, the fact…
Read the full summary
Where the facts show that a taxpayer has filed a proceeding in a court having jurisdiction over a cause involving the correct tax liability of the taxpayer, such as in a United States District Court or in the United States Court of Claims, and, thereafter, the taxpayer files a petition in the Tax Court of the United States asking the Tax Court to redetermine the tax liability of the taxpayer for the same year involved in an action previously filed in another court, the fact that the taxpayer has filed an action in another court involving the same cause of action prior to the filing of a…
1Opinion of the Court
OPINION.
HaeROn, Judge-.
The Commissioner, under a notice of deficiency dated January 24, 1949, has determined that there is a deficiency in income tax for the year 1945 in the amount of $1,174.93. The petitioners filed a petition in this Court on April 5, 1949, and this proceeding was placed upon the calendar of the Court in New York City for trial on January 23,1950. The petitioners, by their attorney, made motion, orally, in the first instance, for continuance, pending decision by the United States District Court in an action filed in that court prior to the filing of a petition in the Tax…
2Cases cited2 opinions
- Princess Lida of Thurn and Taxis v. ThompsonSupreme Court of the United States · 1939
- Penn Central Casualty Co. v. Pennsylvania Ex Rel. SchnaderSupreme Court of the United States · 1935
3Cited by9 opinions
- Fotochrome, Inc. v. CommissionerUnited States Tax Court · 1972
- Lámar v. GrangerDistrict Court, W.D. Pennsylvania · 1951
- Comas, Inc. v. CommissionerUnited States Tax Court · 1954
- Bailey v. United StatesDistrict Court, D. New Jersey · 1976
- Lambert v. CommissionerUnited States Tax Court · 1963
4 more not listed; retrieve them via the Exa API.