Freedman v. Commissioner
United States Tax Court
Respondent mailed petitioners a notice of deficiency determining an excise tax deficiency under sec. 1491, I.R.C. 1954. Held, the Tax Court has no jurisdiction to redetermine an excise tax imposed by sec. 1491.
1Opinion of the Court
Wilbur, Judge:
This matter comes before the Court on respondent’s motion to dismiss for lack of jurisdiction insofar as the petition alleges error in the imposition of an excise tax pursuant to the provisions of section 1491.1 The issue thus presented by respondent’s motion is whether this Court has jurisdiction to redetermine an excise tax deficiency under section 1491.
FINDINGS OF FACT
Petitioners are Irving Freedman and Thelma Freedman, husband and wife, who resided in Hollywood, Fla., at the time they filed the petition in this case. They filed joint Federal income tax returns for the period…
2Cases cited3 opinions
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- Adams v. CommissionerUnited States Tax Court · 1978
- National Builders, Inc. v. Secretary of WarUnited States Tax Court · 1951
3Cited by12 opinions
- Romann v. CommissionerUnited States Tax Court · 1998
- Loftus v. CommissionerUnited States Tax Court · 1988
- New York State Teamsters Conference Pension & Retirement Fund v. CommissionerUnited States Tax Court · 1988
- Acme Steel Co. v. Comm'rUnited States Tax Court · 2003
- Estate of Kunze v. CommissionerUnited States Tax Court · 1999
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