Communist Party of U. S. A. v. Commissioner
United States Tax Court
It has not been shown that the parties who instituted, participated in the preparation and execution of, and filed the petition herein were authorized to do so. Held, that this Court does not have jurisdiction of the proceeding.
1Opinion of the Court
Communist Party of the U.S.A., Petitioner, v. Commissioner of Internal Revenue, Respondent
Communist Party of U. S. A. v. Commissioner
Docket No. 63763
United States Tax Court
38 T.C. 862; 1962 U.S. Tax Ct. LEXIS 78;
September 14, 1962, Filed
It has not been shown that the parties who instituted, participated in the preparation and execution of, and filed the petition herein were authorized to do so. Held, that this Court does not have jurisdiction of the proceeding.
John J. Abt, Esq., for the petitioner.
Charles R. Johnston, Esq., for the respondent.
Withey, Judge.
WITHEY
The respondent has determined…
2Cases cited9 opinions
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
- Consolidated Cos. v. CommissionerUnited States Board of Tax Appeals · 1929
- Hoj v. CommissionerUnited States Tax Court · 1956
- Coca-Cola Bottling Co. v. CommissionerUnited States Board of Tax Appeals · 1931
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