Pioneer Parachute Co. v. Commissioner
United States Tax Court
1. Jurisdiction -- Deficiency in One Kind of Tax but Overassessment in Another. -- The Tax Court has no jurisdiction over income tax or declared value excess profits tax where overassessments were determined by the Commissioner in those taxes, even though, in the same notice, the Commissioner determined a deficiency in excess profits tax for the same year. 2. Excess Profits Tax -- Relief Under Section 722 -- Jurisdiction. -- The Tax Court, in a proceeding based entirely upon…
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1. Jurisdiction -- Deficiency in One Kind of Tax but Overassessment in Another. -- The Tax Court has no jurisdiction over income tax or declared value excess profits tax where overassessments were determined by the Commissioner in those taxes, even though, in the same notice, the Commissioner determined a deficiency in excess profits tax for the same year. 2. Excess Profits Tax -- Relief Under Section 722 -- Jurisdiction. -- The Tax Court, in a proceeding based entirely upon a notice of deficiency in excess profits tax, will not consider the question of relief under section 722, since the…
1Opinion of the Court
opinion.
MuRdock, Judge-.
The Commissioner determined a deficiency in excess profits tax for the calendar year 1941, and in the same notice advised the petitioner of the determination of an overassessment in income tax and an overassessment in declared value excess profits tax. The petitioner, in a petition filed November 6, .1943, attempts to place all of these taxes in controversy and also “invokes the jurisdiction of this Honorable Court for the redetermination of excess profits taxes for the year 1941 (or any portion thereof) by the application of the relief provisions under Section 722.”…
2Cases cited2 opinions
- Uni-Term Stevedoring Co. v. CommissionerUnited States Tax Court · 1944
- Liberty Mirror Works v. CommissionerUnited States Tax Court · 1944
3Cited by39 opinions
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- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- Scruggs-Vandervoort-Barney, Inc. v. CommissionerUnited States Tax Court · 1946
- Difco Laboratories, Inc. v. CommissionerUnited States Tax Court · 1948
- Martin Weiner Corp. v. CommissionerUnited States Tax Court · 1954
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