Pink v. Commissioner
United States Board of Tax Appeals
The Superintendent of Insurance of the State of New York, as liquidator of the Lawyers Mortgage Co., under orders of the Supreme Court of the State of New York dated November 17, 1937, and under the provisions of article XI, Insurance Laws, of New York, is a statutory receiver and the proceedings are in effect receivership proceedings before a New York State court, Jacoby v. Bond & Mortgage Guarantee Co., 72 Fed.(2d) 420, and under section 274(a), Revenue Act, 1936, the…
Read the full summary
The Superintendent of Insurance of the State of New York, as liquidator of the Lawyers Mortgage Co., under orders of the Supreme Court of the State of New York dated November 17, 1937, and under the provisions of article XI, Insurance Laws, of New York, is a statutory receiver and the proceedings are in effect receivership proceedings before a New York State court, Jacoby v. Bond & Mortgage Guarantee Co., 72 Fed.(2d) 420, and under section 274(a), Revenue Act, 1936, the Board is without jurisdiction to entertain a petition filed February 23, 1938. George S. Van Schaick, Superintendent of…
1Opinion of the Court
OPINION.
Black :
On December 2, 1937, the Commissioner of Internal Revenue mailed a deficiency notice to “Lawyers Mortgage Company, In Rehabilitation, C/o Mr. Ralph B. Romaine, Special Deputy Superin*183tendent of Insurance of the State of New York.’5 In the deficiency notice' the Commissioner determined a deficiency of $19,116.20 for the calendar year 1934. On February 23, 1938, a petition was filed with this Board, captioned “Louis H. Pink, Superintendent of Insurance of the State of New York, as Liquidator of Lawyers Mortgage Company, Petitioner, v. Commissioner of Internal Revenue, Respondent.”…
2Cases cited2 opinions
- Beaumont, Sour Lake & Western Railway Co. v. BeaumontSupreme Court of the United States · 1930
- O'Neil v. WelchCourt of Appeals for the Third Circuit · 1917
3Cited by9 opinions
- King v. CommissionerUnited States Tax Court · 1969
- Ross v. CommissionerUnited States Tax Court · 1962
- Williams v. CommissionerUnited States Tax Court · 1965
- Gurley v. CommissionerUnited States Tax Court · 1966
- King v. CommissionerUnited States Tax Court · 1969
4 more not listed; retrieve them via the Exa API.