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
Withey, Judge:
The respondent has determined a deficiency of $261,050.38 in petitioner’s income tax for 1951 and a penalty of $65,262.60 under section 291(a) of the Internal Revenue Code of 1939 on account of the petitioner’s failure to file its income tax return within the time prescribed by law. The pleadings as amended present a number of issues among which is that of whether this Court has jurisdiction of the proceeding. An order was entered severing for preliminary determination the issue of jurisdiction and pursuant thereto hearing has been had on that issue.
FINDINGS OF FACT.
An…
2Cases cited8 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
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Dahl v. CommissionerUnited States Tax Court · 1995
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Communist Party of U. S. A. v. CommissionerUnited States Tax Court · 1962
1 more not listed; retrieve them via the Exa API.