Dorl v. Commissioner
United States Tax Court
On June 17, 1971, petitioner was sent a notice of income tax deficiency in the amount of $ 291.54 for the year 1969. This amount was decreased to $ 182.84 in a subsequent report mailed to petitioner on Sept. 3, 1971. Petitioner filed a petition with the Tax Court on Sept. 13, 1971, for a redetermination of the deficiency and requested a jury trial. After obtaining an extension of time for answering the petition, respondent filed his answer.
Read the full summary
On June 17, 1971, petitioner was sent a notice of income tax deficiency in the amount of $ 291.54 for the year 1969. This amount was decreased to $ 182.84 in a subsequent report mailed to petitioner on Sept. 3, 1971. Petitioner filed a petition with the Tax Court on Sept. 13, 1971, for a redetermination of the deficiency and requested a jury trial. After obtaining an extension of time for answering the petition, respondent filed his answer. On Dec. 15, 1971, petitioner filed a motion to remove the case to the U.S. District Court for the District of New Jersey (Newark). Held, that the motion…
1Opinion of the Court
OPINION
Dawson, Judge:
On December 15, 1971, the petitioner filed a “Motion for Removal of Case to U.S. District Court” and a memorandum of points and authorities. The motion was served upon respondent and set for hearing at Newark, N.J., on February 7,1972. On that date the arguments of both parties were heard.
The pertinent facts regarding the motion are as follows: Income tax of $116.32, reported but unpaid on petitioner’s Federal income tax return for the year 1969, was paid in full by check on April 10, 1971, after the petitioner received a letter dated April 8,1971, from a revenue officer…
2Cases cited17 opinions
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- George Olshausen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- United States v. Homer Pittman, Helen Jakob, and L. C. ChristensenCourt of Appeals for the Seventh Circuit · 1971
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Nash Miami Motors, Inc., and Sydney Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
12 more not listed; retrieve them via the Exa API.
3Cited by104 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Naftel v. CommissionerUnited States Tax Court · 1985
- Abrams v. CommissionerUnited States Tax Court · 1984
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Kluger v. CommissionerUnited States Tax Court · 1984
99 more not listed; retrieve them via the Exa API.