Manson Western Corp. v. Commissioner
United States Tax Court
Respondent notified petitioner that he intended to issue a notice of deficiency for the tax that sec. 531, I.R.C. 1954, imposes upon accumulated earnings. Before expiration of the period given petitioner to reply to respondent's notification, respondent issued a notice of deficiency.
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Respondent notified petitioner that he intended to issue a notice of deficiency for the tax that sec. 531, I.R.C. 1954, imposes upon accumulated earnings. Before expiration of the period given petitioner to reply to respondent's notification, respondent issued a notice of deficiency. Held, the burden of proof will be upon a petitioner unless it complies with the requirements of sec. 534(c), I.R.C. 1954, so long as it is apprised of the notice of deficiency any time before the notice of deficiency issues. Held, further, this petitioner's reasonable belief that the issuance of the notice of…
1Opinion of the Court
OPINION
Tannenwald, Judge:
This case is before us on respondent’s motion to amend his answer to include allegations (1) that he timely mailed to petitioner a notification as described in section 534(b),1 and (2) that petitioner did not timely respond with a statement as described in section 534(c).
The facts relevant to the instant motion are not in dispute. We shall describe only so much of this case as is necessary to an understanding of the instant motion.
Petitioner is a corporation with its principal place of business in Los Angeles, Calif. Petitioner filed its corporate Federal income tax…
2Cases cited6 opinions
- Ned Miller and Frances Miller v. The United States of AmericaCourt of Appeals for the Second Circuit · 1974
- Corn Belt Hatcheries, Inc. v. CommissionerUnited States Tax Court · 1969
- Exchange and Savings Bank of Berlin v. United StatesDistrict Court, D. Maryland · 1964
- Hicks Nurseries, Inc. v. CommissionerUnited States Tax Court · 1974
- Bell Fibre Products Corp. v. CommissionerUnited States Tax Court · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Rutter v. CommissionerUnited States Tax Court · 1983
- Michael Di Peppino, Inc. v. CommissionerUnited States Tax Court · 1984
- Myco Indus. v. CommissionerUnited States Tax Court · 1992
- Petrozello Co. v. CommissionerUnited States Tax Court · 1983
- Younger v. CommissionerUnited States Tax Court · 1992
6 more not listed; retrieve them via the Exa API.