Lambert v. Commissioner
United States Tax Court
Jurisdiction. -- Under section 272(a), I.R.C. 1939, and section 6213(a) I.R.C. 1954, when a timely petition has been filed in this Court by the proper representative of a decedent after receipt of a proper notice from respondent determining deficiencies in decedent's income tax, the subsequent filing of a claim by respondent for the same taxes for the same years in the State court in which administration of the decedent's estate is pending and action by that court thereon…
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Jurisdiction. -- Under section 272(a), I.R.C. 1939, and section 6213(a) I.R.C. 1954, when a timely petition has been filed in this Court by the proper representative of a decedent after receipt of a proper notice from respondent determining deficiencies in decedent's income tax, the subsequent filing of a claim by respondent for the same taxes for the same years in the State court in which administration of the decedent's estate is pending and action by that court thereon does not deprive this Court of jurisdiction to determine the correct tax liability for the taxes and years put in issue in…
1Opinion of the Court
Estate of Thomas W. Lambert, Deceased, Mildred J. Lambert, Administratrix, and Mildred J. Lambert, Surviving Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent
Lambert v. Commissioner
Docket No. 81160
United States Tax Court
39 T.C. 954; 1963 U.S. Tax Ct. LEXIS 178;
March 20, 1963, Filed
Jurisdiction. -- Under section 272(a), I.R.C. 1939, and section 6213(a) I.R.C. 1954, when a timely petition has been filed in this Court by the proper representative of a decedent after receipt of a proper notice from respondent determining deficiencies in decedent's income tax, the subsequent…
2Cases cited6 opinions
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Estelle Want, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Comas, Inc. v. CommissionerUnited States Tax Court · 1954
- Bowman v. CommissionerUnited States Tax Court · 1951
- Ellis v. CommissionerUnited States Tax Court · 1950
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