Tatum v. Commissioner
United States Tax Court
Held, under sec. 6871(b), I.R.C. 1954, this Court is without jurisdiction over deficiencies in income tax claimed in a proceeding under ch. XI, of the Bankruptcy Act, where the notice of deficiency was sent prior to the filing of a petition under ch. XI of the Bankruptcy Act but the petition in this Court was filed after filing of the petition under ch. XI, even though the arrangement proposed by the debtor has not been confirmed by the bankruptcy court.
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Held, under sec. 6871(b), I.R.C. 1954, this Court is without jurisdiction over deficiencies in income tax claimed in a proceeding under ch. XI, of the Bankruptcy Act, where the notice of deficiency was sent prior to the filing of a petition under ch. XI of the Bankruptcy Act but the petition in this Court was filed after filing of the petition under ch. XI, even though the arrangement proposed by the debtor has not been confirmed by the bankruptcy court. Held, further: This Court lacks jurisdiction over additions to tax determined under secs. 6651(a) and 6653(a), I.R.C. 1954, in view of the…
1Opinion of the Court
OPINION
Scott, Judge:
On December 3, 1976, a petition entitled as above was filed in this case seeking a redetermination of deficiencies and additions to tax for the calendar years 1970 through 1973. Attached to the petition was a copy of a notice of deficiency mailed to petitioners on September 3,1976, determining the following deficiencies and additions to tax:
Additions to tax
Sec. 6651 (a) Sec. 6653 (a)
TYE Dec. 31— Deficiency I.R.C. 1951 I.R.C. 1951
1970.$33,484.83 $8,745.42 $1,749.08
1971.16,776.25 6,249.82 1,249.96
1972.12,656.18 3,164.04 632.80
1973.11,208.39 0 560.42
On February 22,1977,…
2Cases cited13 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
- Simonson v. GranquistSupreme Court of the United States · 1962
- In the Matter of Lloyd James Durensky, Bankrupt. United States of America v. Lloyd James DurenskyCourt of Appeals for the Fifth Circuit · 1975
- In the Matter of John West Gwilliam, Bankrupt. John West Gwilliam v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- In the Matter of Century Vault Company, Inc., Bankrupt, Harold J. Connor, Trustee in BankruptcyCourt of Appeals for the Third Circuit · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Jon Co. v. United States (In Re Jon Co.)District Court, D. Colorado · 1983
- Graham v. CommissionerUnited States Tax Court · 1980
- McClamma v. CommissionerUnited States Tax Court · 1981
- Baron v. CommissionerUnited States Tax Court · 1979
- United States of America v. Arthur Andersen & Co., and Good Hope Industries, Inc., IntervenorCourt of Appeals for the First Circuit · 1980
7 more not listed; retrieve them via the Exa API.