Sampson v. Commissioner
United States Tax Court
After the parties herein were at issue, but before trial, T, a third party to whom no statutory notice had been issued, moved to enter the case as a party petitioner. The motion was denied without explanation, and T appealed to the Court of Appeals, which vacated the order and remanded the case for this Court to state the basis of the denial. Upon remand, Held, that T, not having been issued a notice of deficiency, may not enter the instant case as a party petitioner.
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After the parties herein were at issue, but before trial, T, a third party to whom no statutory notice had been issued, moved to enter the case as a party petitioner. The motion was denied without explanation, and T appealed to the Court of Appeals, which vacated the order and remanded the case for this Court to state the basis of the denial. Upon remand, Held, that T, not having been issued a notice of deficiency, may not enter the instant case as a party petitioner. Held, further, that in appropriate circumstances, such a third party may be allowed to enter the case as an intervenor, in the…
1Opinion of the Court
OPINION
Kórner, Judge.
This case is before the Court on remand from the United States Court of Appeals for the Sixth Circuit. The circumstances are as follows.
Respondent issued his statutory notice of deficiency to petitioners for their calendar years 1975 through 1979. His principal determination for each year, and the only one which concerns us here, was that certain income, reported in the years in question by the Lucille A. Sampson Pure Equity Trust (hereinafter the trust), should properly have been reported by petitioners in each year, and was accordingly to be added back to their taxable…
2Cases cited23 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. TowerSupreme Court of the United States · 1946
- Burnet v. HarmelSupreme Court of the United States · 1932
- Poe v. SeabornSupreme Court of the United States · 1930
18 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Matut v. CommissionerUnited States Tax Court · 1985
- Strong v. CommissionerUnited States Tax Court · 1988
- Estate of Proctor v. CommissionerUnited States Tax Court · 1994
- Cunningham v. CommissionerUnited States Tax Court · 1994
- Dudden v. CommissionerUnited States Tax Court · 1988
26 more not listed; retrieve them via the Exa API.