National Committee to Secure Justice, etc. v. Commissioner
United States Tax Court
Where petitioner, a New York State unincorporated association, had apparently ceased to exist prior to the time its petition herein was filed by its former treasurer, held, the proceeding must be dismissed for lack of jurisdiction.
1Opinion of the Court
OPINION.
Oppek, Judge:
At the conclusion of the hearing, respondent moved to dismiss this proceeding for lack of jurisdiction, stating as his reason that petitioner, an unincorporated association, had previously ceased to exist and could not be a proper party to.institute this proceeding. The question was taken under advisement and has been argued in the briefs of the parties.
Petitioner’s statement of the question thus put before us is the following taken from its brief:
Petitioner was an unincorporated association. There is nothing in the record to indicate the precise nature of the…
2Cases cited3 opinions
- Ostrom v. . GreeneNew York Court of Appeals · 1900
- In re the Arbitration between International Union United Automobile Aircraft & Agricultural Implement Workers & Aircooled Motors, Inc.Appellate Division of the Supreme Court of the State of New York · 1954
- Peckner v. WebbAppellate Terms of the Supreme Court of New York · 1901
3Cited by55 opinions
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Brown v. CommissionerUnited States Tax Court · 1982
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
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