Barth Foundation v. Commissioner
United States Tax Court
On May 14, 1980, respondent mailed two notices of deficiency to petitioner in which he determined first tier and second tier excise taxes under sec. 4942(a) and 4942(b), I.R.C. 1954, as amended, for failure to distribute in 1974 and 1975 income earned in 1973 and 1974. On Oct. 14, 1980, petitions were filed disputing those determinations. On Dec. 24, 1980, Pub.
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On May 14, 1980, respondent mailed two notices of deficiency to petitioner in which he determined first tier and second tier excise taxes under sec. 4942(a) and 4942(b), I.R.C. 1954, as amended, for failure to distribute in 1974 and 1975 income earned in 1973 and 1974. On Oct. 14, 1980, petitions were filed disputing those determinations. On Dec. 24, 1980, Pub. L. 96-596, 94 Stat. 3469, was enacted which corrected jurisdictional defects in sec. 4942(b) found by this Court in H. Fort Flowers Foundation, Inc. v. Commissioner, 72 T.C. 399 (1979), appeal dismissed, and Adams v. Commissioner, 72…
1Opinion of the Court
OPINION
Dawson, Judge:
These cases were assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on petitioner’s motions to dismiss for lack of jurisdiction as to the imposition of additional excise taxes under section 4942(b)2 and as to duplicate notices. After a review of the record, we agree with and adopt his opinion which is set forth below.3
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
These cases are before the Court on petitioner’s motions to dismiss for lack of jurisdiction filed on December 8, 1980. There are two issues…
2Cases cited8 opinions
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Adams v. CommissionerUnited States Tax Court · 1979
- Adams v. CommissionerUnited States Tax Court · 1978
- McCue v. CommissionerUnited States Tax Court · 1943
- American Found. Co. v. CommissionerUnited States Tax Court · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Stamm International Corp. v. CommissionerUnited States Tax Court · 1985
- Thorne v. CommissionerUnited States Tax Court · 1992
- Gmelin v. CommissionerUnited States Tax Court · 1988
- Barth Foundation v. CommissionerUnited States Tax Court · 1981
- Larchmont Foundation, Inc. v. CommissionerUnited States Tax Court · 1982
2 more not listed; retrieve them via the Exa API.