Fotochrome, Inc. v. Commissioner
United States Tax Court
The Tax Court is not deprived of jurisdiction where a petitioner files in bankruptcy subsequent to the filing of his petition for the redetermination of his taxes with the Tax Court. In such cases the jurisdiction of the Tax Court and the bankruptcy court to redetermine the deficiency is concurrent.
1Opinion of the Court
OEINION
Steekett, Judge:
Respondent lias filed a motion to calendar these consolidated cases for trial. Essentially the motion raises the question of whether this Court has jurisdiction to proceed to a determination of these cases.
Respondent sent seven different statutory notices, each dated December 8, 1967, to Fotochrome, Inc., determining deficiencies in the income taxes of the following corporations for the years indicated:
Taxpayer Taxable year ended DocketNo.
Fotochrome Color Corp_ 3/31/60 1077-68
Regal Distributors, Inc_ 3/31/60 1078-68
Fame Foto, Inc_ 12/31/59 1079-68
Melrose Photo Service,…
2Cases cited7 opinions
- Ohio Steel Foundry Co. v. United StatesUnited States Court of Claims · 1930
- Comas, Inc. v. CommissionerUnited States Tax Court · 1954
- Plains Buying & Selling Asso. v. CommissionerUnited States Board of Tax Appeals · 1927
- Missouri P. R. Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- In Re KopfDistrict Court, E.D. New York · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Neilson v. CommissionerUnited States Tax Court · 1990
- Graham v. CommissionerUnited States Tax Court · 1980
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- Pan American Van Lines v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Sharpe v. CommissionerUnited States Tax Court · 1977
28 more not listed; retrieve them via the Exa API.