Prather v. Commissioner
United States Tax Court
Held, where deficiencies for income taxes were immediately assessed and timely claimed in the bankruptcy proceeding of petitioner, but additions to tax for fraud which were also assessed were not claimed in bankruptcy, and would have not been allowed as a claim against the assets of the bankrupt had they been claimed, sec. 6871, I.R.C. 1954, precludes petition to the Tax Court as regards the deficiencies in tax but not as regards the additions to tax for fraud.
1Opinion of the Court
OPINION
Withey, Judge:
The Commissioner, on June 16,1967, filed amotion to dismiss this proceeding for lack of jurisdiction. The question presented for decision is whether section 6871 of the Internal Revenue Code1 denies the Court jurisdiction to redetermine deficiencies and additions to tax on the facts as set out below.
John V. Prather, hereinafter referred to as the petitioner, and Helen Prather, were husband and wife during the years 1960 through 1964. Petitioner and his wife filed joint Federal income tax returns for each of the years.
Petitioner, in a proceeding designated “In the matter…
2Cases cited13 opinions
- Simonson v. GranquistSupreme Court of the United States · 1962
- Great Western Power Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
- McLaughlin v. CommissionerUnited States Board of Tax Appeals · 1933
- In Re PovillCourt of Appeals for the Second Circuit · 1939
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Graham v. CommissionerUnited States Tax Court · 1980
- King v. CommissionerUnited States Tax Court · 1969
- Lerer v. CommissionerUnited States Tax Court · 1969
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- Baron v. CommissionerUnited States Tax Court · 1979
23 more not listed; retrieve them via the Exa API.