Graham v. Commissioner
United States Tax Court
An income tax audit for prebankruptcy years (1972 and 1973) began and a 30-day letter was issued prior to the filing of a voluntary bankruptcy petition in a no-asset estate. Respondent did not make an immediate assessment pursuant to sec. 6871(a), I.R.C. 1954, or file a proof of claim with the bankruptcy court, and no application was filed in the bankruptcy proceeding to determine the dischargeability of petitioner's tax liability for the prebankruptcy years.
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An income tax audit for prebankruptcy years (1972 and 1973) began and a 30-day letter was issued prior to the filing of a voluntary bankruptcy petition in a no-asset estate. Respondent did not make an immediate assessment pursuant to sec. 6871(a), I.R.C. 1954, or file a proof of claim with the bankruptcy court, and no application was filed in the bankruptcy proceeding to determine the dischargeability of petitioner's tax liability for the prebankruptcy years. The bankrupt was discharged, and the proceeding was closed. Shortly thereafter, respondent sent petitioner a notice of deficiency for…
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined deficiencies in petitioner’s Federal income taxes and additions to tax, as follows:
_Additions to tax1_
Year Deficiency Sec. 6651(a) Sec. 6653(a)
1972 $4,851 $944 $861
1973 10,489 1,573 524
Since the petitioner has agreed to the correctness of the deficiencies and additions to tax, we are only confronted here with jurisdictional issues. They are:(1) Whether this Court has jurisdiction to redetermine Federal income tax deficiencies and additions to tax with respect to prebankruptcy years when they were not assessed under section 6871(a), not claimed by…
2Cases cited24 opinions
- In the Matter of Harry Stanley Bostwick and Steva Maxine Bostwick, Bankrupts. Harry Stanley Bostwick v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- Swanson v. CommissionerUnited States Tax Court · 1976
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
19 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- In the Matter of Thomas v. Cassidy, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1990
- Swanson v. Comm'rUnited States Tax Court · 2003
- Neilson v. CommissionerUnited States Tax Court · 1990
- Jon Co. v. United States (In Re Jon Co.)District Court, D. Colorado · 1983
- Washington v. Comm'rUnited States Tax Court · 2003
38 more not listed; retrieve them via the Exa API.