Brannon's of Shawnee, Inc. v. Commissioner
United States Tax Court
Petitioner, an Oklahoma corporation, merged into another Oklahoma corporation on Sept. 25, 1972. Respondent mailed a notice of deficiency to petitioner on Sept. 10, 1975. On Dec. 10, 1975, petitioner filed its petition with this Court. The parties executed a stipulated decision which was entered by the Court on Dec. 22, 1976. On Nov. 28, 1977, petitioner filed a motion to vacate the decision on the ground that this Court lacked jurisdiction.
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Petitioner, an Oklahoma corporation, merged into another Oklahoma corporation on Sept. 25, 1972. Respondent mailed a notice of deficiency to petitioner on Sept. 10, 1975. On Dec. 10, 1975, petitioner filed its petition with this Court. The parties executed a stipulated decision which was entered by the Court on Dec. 22, 1976. On Nov. 28, 1977, petitioner filed a motion to vacate the decision on the ground that this Court lacked jurisdiction. Petitioner's motion for special leave to file a motion to vacate our decision was granted on Mar. 30, 1978. Held, the Tax Court had jurisdiction in this…
1Opinion of the Court
Dawson, Judge:
This matter is before the Court on petitioner’s motion filed pursuant to Rule 162, Tax Court Rules of Practice and Procedure, to vacate the decision entered in this case on December 22, 1976. Petitioner was previously granted special leave to file its motion to vacate at 69 T.C. 999 (1978). At issue is whether the Tax Court lacked jurisdiction of this case because the petition was filed and decision stipulated by a corporate petitioner which had merged into another corporation 3 years earlier.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
During the…
2Cases cited30 opinions
- Robert James Lubben v. Selective Service System Local Board No. 27Court of Appeals for the First Circuit · 1972
- Mysse v. CommissionerUnited States Tax Court · 1972
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Scott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1941
25 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Abatti v. CommissionerUnited States Tax Court · 1986
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
- Williams v. CommissionerUnited States Tax Court · 1989
- Padre Island Thunderbird, Inc. v. CommissionerUnited States Tax Court · 1979
- DiSanza v. CommissionerUnited States Tax Court · 1993
29 more not listed; retrieve them via the Exa API.