Dudley v. Comm'r
United States Tax Court
Jurisdiction -- Notice of Deficiency -- Department of Finance of Virgin Islands. -- There is no showing that the Head of the Tax Division of the Department of Finance of the Government of the Virgin Islands was authorized as a delegate of the Secretary under section 6212 of the I. R. C. 1954 to notify the petitioner of a deficiency in income tax and a notice from such person does not give this Court jurisdiction.
1Opinion of the Court
George H. T. Dudley, Petitioner, v. Commissioner of Internal Revenue, Respondent
Dudley v. Comm'r
Docket No. 66978
United States Tax Court
28 T.C. 992; 1957 U.S. Tax Ct. LEXIS 118; 3 V.I. 471;
August 14, 1957, Filed
Decision will be entered dismissing the proceeding for lack of jurisdiction.
Jurisdiction -- Notice of Deficiency -- Department of Finance of Virgin Islands. -- There is no showing that the Head of the Tax Division of the Department of Finance of the Government of the Virgin Islands was authorized as a delegate of the Secretary under section 6212 of the I. R. C. 1954 to notify the…
2Cases cited2 opinions
- Dudley v. Comm'rUnited States Tax Court · 1957
- Fairchild v. CommissionerUnited States Tax Court · 1955