Midtown Catering Co. v. Commissioner
United States Tax Court
The letter on which this proceeding is based and which it is alleged constituted a statutory notice of disallowance of a claim for the refund of excess profits tax under section 722 of the Internal Revenue Code, was not mailed to the petitioner by registered mail. Held, the letter was not a statutory notice of disallowance of claim within the meaning of section 732 (a) of the Internal Revenue Code, and this Court is without jurisdiction in the matter.
1Opinion of the Court
OPINION.
TURNER, Judge:
This proceeding was heard on the respondent’s motion to dismiss for lack of jurisdiction, on the stated ground that the petition herein is not based upon a statutory notice of disallowance, under section 732 (a) of the Internal Revenue Code, of a claim for relief under section 722.
The petition was filed on August 19, 1948. The error claimed is that the Commissioner has disallowed the petitioner’s application for relief under section 722 of the Internal Revenue Code. The allegation as to notice of disallowance upon which the petitioner bases Its petition, reads as follows:
2Cases cited2 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Block v. CommissionerUnited States Tax Court · 1943
3Cited by12 opinions
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- Birnie v. CommissionerUnited States Tax Court · 1951
- Hamilton v. CommissionerUnited States Tax Court · 1949
- Williams v. CommissionerUnited States Tax Court · 1949
- Northwest Automatic Products Corp. v. United StatesUnited States Tax Court · 1955
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