Flynn v. Commissioner
United States Tax Court
Held, petitioners' motions to declare the statutory notices of deficiency "* * * Deficient and in Contravention of Law and to Dismiss the Proceedings" denied.
1Opinion of the Court
Bkuce, Judge:
These proceedings are presently before the Court on motions filed March 7, 1963, by petitioner Philip F. Flynn in Docket No. 4836-62, and by petitioners Philip F. Flynn and Lorayne Flynn in Docket No. 4837-62, to declare the statutory notice of deficiency issued by respondent in each case to be “* * * Deficient and in Contravention of Law and to Dismiss the Proceedings.” These motions were heard by the Court at a calendar held in Chicago, Ill., on April 15,1963, and taken under submission with leave to the parties to submit briefs. The pertinent facts as disclosed by the…
2Cases cited11 opinions
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
- Sutor v. CommissionerUnited States Tax Court · 1951
- Southern California Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
- Philip Mangone Co. v. United StatesUnited States Court of Claims · 1931
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3Cited by55 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
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- Figueiredo v. CommissionerUnited States Tax Court · 1970
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
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