King v. Commissioner
United States Tax Court
After having been adjudicated a bankrupt but before discharge and termination of the bankruptcy proceeding, the taxpayer received a statutory notice of deficiency for the taxable year 1962 and filed a timely petition with this Court. The respondent did not present a claim for this deficiency in the bankruptcy proceeding nor has he assessed it. Held, this court has jurisdiction to redetermine the deficiency; the respondent's motion to dismiss is denied.
1Opinion of the Court
Samuel J. King, Petitioner v. Commissioner of Internal Revenue, Respondent
King v. Commissioner
Docket No. 2093-67
United States Tax Court
51 T.C. 851; 1969 U.S. Tax Ct. LEXIS 185;
February 26, 1969, Filed
After having been adjudicated a bankrupt but before discharge and termination of the bankruptcy proceeding, the taxpayer received a statutory notice of deficiency for the taxable year 1962 and filed a timely petition with this Court. The respondent did not present a claim for this deficiency in the bankruptcy proceeding nor has he assessed it. Held, this court has jurisdiction to redetermine the…
Also in this document: Concurrence; Dissent · Scott; Dissent · Sterrett.
2Cases cited22 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
- King v. CommissionerUnited States Tax Court · 1969
- Prather v. CommissionerUnited States Tax Court · 1968
- Abel v. CampbellCourt of Appeals for the Fifth Circuit · 1964
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