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
OPINION
Simpson, Judge:
On September 30, 1968, the respondent filed a motion to dismiss the petition in this proceeding for lack of jurisdiction. The question thus raised is whether this Court has jurisdiction to redetermine a deficiency when the petition seeking redetermination was filed after the petitioner was adjudicated a bankrupt, but before his discharge and the termination of the bankruptcy proceeding, and when the Commissioner of Internal Revenue has neither assessed the deficiency nor filed a claim therefor in the bankruptcy proceeding.
On April 4, 1963, the petitioner filed a…
2Cases cited18 opinions
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
- Prather v. CommissionerUnited States Tax Court · 1968
- Abel v. CampbellCourt of Appeals for the Fifth Circuit · 1964
- Orenduff v. CommissionerUnited States Tax Court · 1968
- Jamy Corporation, a California Corporation v. Robert A. Riddell, Individually and as District Director of Internal Revenue, Los Angeles, CaliforniaCourt of Appeals for the Ninth Circuit · 1964
13 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Fishman v. CommissionerUnited States Tax Court · 1969
- Graham v. CommissionerUnited States Tax Court · 1980
- Lewy v. CommissionerUnited States Tax Court · 1977
- Lerer v. CommissionerUnited States Tax Court · 1969
36 more not listed; retrieve them via the Exa API.