Izen v. Commissioner
United States Tax Court
Held, where, after a taxpayer files a petition under ch. XI of the Bankruptcy Act, respondent sends that taxpayer a notice that deficiencies have been determined against him which are being assessed under sec. 6871(a), I.R.C. 1954, but sends no deficiency notice authorized by sec. 6212, I.R.C. 1954, for the years involved, this Court lacks jurisdiction of a petition filed by such taxpayer for those years under the provisions of sec. 6213(a), I.R.C. 1954. Held, further,…
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Held, where, after a taxpayer files a petition under ch. XI of the Bankruptcy Act, respondent sends that taxpayer a notice that deficiencies have been determined against him which are being assessed under sec. 6871(a), I.R.C. 1954, but sends no deficiency notice authorized by sec. 6212, I.R.C. 1954, for the years involved, this Court lacks jurisdiction of a petition filed by such taxpayer for those years under the provisions of sec. 6213(a), I.R.C. 1954. Held, further, where, after statutory notice of deficiency is sent to a taxpayer determining deficiencies in income tax and addition to tax…
1Opinion of the Court
OPINION
Scott, Judge:
On December 4, 1974, a petition entitled as above was filed in this case seeking a redetermination of deficiencies alleged to have been determined in petitioners’ income taxes for the calendar years 1968, 1969, 1970, and 1971. Attached to the petition was a document alleged to be a notice of deficiency. On January 14, 1975, respondent filed a motion to dismiss this case for lack of jurisdiction as to Joe A. Izen and to change caption. This motion was set for hearing at Houston, Tex., on June 2, 1975. When the motion was called for hearing respondent filed a motion to…
2Cases cited9 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
- Lerer v. CommissionerUnited States Tax Court · 1969
- Prather v. CommissionerUnited States Tax Court · 1968
- Orenduff v. CommissionerUnited States Tax Court · 1968
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Graham v. CommissionerUnited States Tax Court · 1980
- Baron v. CommissionerUnited States Tax Court · 1979
- Sharpe v. CommissionerUnited States Tax Court · 1977
- Tatum v. CommissionerUnited States Tax Court · 1977
- Baron v. CommissionerUnited States Tax Court · 1979
7 more not listed; retrieve them via the Exa API.